§ 696. Income taxes of members of armed forces, astronauts, and\nvictims of certain terrorist attacks.--(a) Time to be disregarded.--In\nthe case of an individual serving in the armed forces of the United\nStates, or serving in support of such armed forces, in an area\ndesignated by the president of the United States by executive order as a\n"combat zone" at any time during the period designated by the president\nby executive order as the period of combatant activities in such zone,\nor when deployed outside the United States away from the individual's\npermanent duty station while participating in an operation that is\neither designated by the United States secretary of defense as a\n"contingency operation" or which became a contingency operation due to\noperation of law during the period of such contingency operation, or\nhospitalized inside or outside the state as a result of injury received\nwhile serving in such an area or operation during such time, the period\nof service in such area or operation, plus the period of continuous\nhospitalization inside or outside the state attributable to such injury,\nand the next one hundred eighty days thereafter, shall be disregarded in\ndetermining, under this article, in respect of the income tax liability\n(including any interest, penalty, or addition to the tax) of such\nindividual --\n (1) Whether any of the following acts was performed within the time\nprescribed therefor:\n (A) filing any return of income tax (except withholding tax);\n (B) payment of any income tax (except withholding tax) or any\ninstallment thereof or of any other liability to the state, in respect\nthereof;\n (C) filing a petition with the tax commission for credit or refund or\nfor redetermination of a deficiency, or application for review of a\ndecision rendered by the tax commission;\n (D) allowance of a credit or refund of income tax;\n (E) filing a claim for credit or refund of income tax;\n (F) assessment of income tax;\n (G) giving or making any notice or demand for the payment of any\nincome tax, or with respect to any liability to the state in respect of\nincome tax;\n (H) collection, by the tax commission, by levy or otherwise of the\namount of any liability in respect of income tax;\n (I) bringing suit by the state, or any officer, on its behalf, in\nrespect of any liability in respect of income tax; and\n (J) any other act required or permitted under this article or\nspecified in regulations prescribed under this section by the tax\ncommission.\n (2) The amount of any credit or refund.\n (b) Special rule for overpayments. -- (1) Subsection (a) of this\nsection shall not apply for purposes of determining the amount of\ninterest on any overpayment of tax.\n (2) If an individual is entitled to the benefits of subsection (a) of\nthis section with respect to any return, amended return, or claim for\ncredit or refund, and such return, amended return or claim is timely\nfiled (determined after the application of such subsection), paragraph\nthree of subsection (a) and subsection (c) of section six hundred\neighty-eight of this article shall not apply.\n (c) Action taken before ascertainment of right to benefits.--The\nassessment or collection of the tax imposed by this article or of any\nliability to the state in respect of such tax, or any action or\nproceeding by or on behalf of the state in connection therewith, may be\nmade, taken, begun, or prosecuted in accordance with law, without regard\nto the provisions of subsection (a), unless prior to such assessment,\ncollection, action, or proceeding it is ascertained that the person\nconcerned is entitled to the benefits of subsection (a).\n (d) Members of armed forces dying in action.--In the case of any\nperson who dies while in active service as a member of the armed forces\nof the United States, if such death occurred while serving in a combat\nzone during a period of combatant activities in such zone, as described\nin subsection (a)
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