50 USC 3991 - Taxes respecting personal property, money, credits, and real property

U.S Code last checked for updates: Nov 26, 2024

§ 3991.

Taxes respecting personal property, money, credits, and real property

(a)

Application

This section applies in any case in which a tax or assessment, whether general or special (other than a tax on personal income), falls due and remains unpaid before or during a period of military service with respect to a servicemember’s—

(1)

personal property (including motor vehicles); or

(2)

real property occupied for dwelling, professional, business, or agricultural purposes by a servicemember or the servicemember’s dependents or employees—

(A)

before the servicemember’s entry into military service; and

(B)

during the time the tax or assessment remains unpaid.

(b)

Sale of property

(1)

Limitation on sale of property to enforce tax assessment

(2)

Stay of court proceedings

(c)

Redemption

(d)

Interest on tax or assessment

(e)

Joint ownership application

(Oct. 17, 1940, ch. 888, title V, § 501, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2854.)

cite as: 50 USC 3991