Section 81. (a) In the case of an individual serving in the Armed Forces of the United States, or serving in support of such Armed Forces, in an area designated by the President of the United States by Executive Order as a ''combat zone'' for purposes of section one hundred and twelve of the Code, at any time during the period designated by the President by Executive Order as the period of combatant activities in such zone for purposes of such section, or hospitalized as a result of injury received while serving in such area during such time, the period of service of such area, plus the period of continuous qualified hospitalization attributable to such injury, and in all cases under this section, the next one hundred and eighty days thereafter, shall be disregarded in determining, under the laws of the commonwealth, in respect of any tax liability, including any interest, penalty, additional amount, or addition to the tax of such individual:—
(1) Whether any of the following acts was performed within the time prescribed therefor:—
(A) filing any returns of income or estate tax, except income tax withheld at source;
(B) payment of any income or estate tax, except income tax withheld at source, or any installment thereof or of any other liability to the commonwealth in respect thereof;
(C) filing an application for abatement of any tax under section thirty-seven;
(D) filing a petition for abatement with the appellate tax board or probate court under section thirty-nine;
(E) allowance of a credit or refund of any tax;
(F) bringing suit upon any claim for credit or refund of any tax;
(G) assessment of any tax;
(H) giving or making any notice or demand for the payment of any tax, or with respect to any liability to the commonwealth in respect of any tax;
(I) collection, by the commissioner, by levy or otherwise, of the amount of any liability in respect of any tax;
(J) bringing suit by the commonwealth, or any officer on its behalf, in respect of any liability in respect of any tax; and
(K) any other act required or permitted under the laws of the commonwealth specified in regulations prescribed under this section by the commissioner.
(2) The amount of any credit or refund including interest.
(b) The provisions of this section shall apply to the spouse of any individual entitled to the benefits of subsection (a) for any taxable year beginning two years or less after the date designated under section one hundred and twelve of the Code as the date of termination of combatant activities in a combat zone.
(c) The period of service in the area referred to in subsection (a) shall include the period during which an individual entitled to benefits under subsection (a) is in a missing status within the meaning of section six thousand and thirteen (f)(3) of the Code.
(d) The application of subsection (a) shall be limited in the following manner under the following circumstances:
(1) if the commissioner determines the collection of the amount of any assessment would be jeopardized by delay, the provisions of subsection (a) shall not operate to stay collection of such amount by levy or otherwise as authorized by law. There shall be excluded from any amount assessed or collected pursuant to this paragraph the amount of interest, penalty, additional amount, and addition to the tax, if any, in respect of the period disregarded under subsection (a). In any case to which this paragraph relates, if the commissioner is required to give any notice to or make any demand upon any person, such requirement shall be deemed to be satisfied if the notice or demand is prepared and signed, in any case in which the address of such person last known to the commissioner is in an area for which United States post offices under instructions of the United States Postmaster General are not, by reason of the combatant activities, accepting mail for delivery at the time the notice or demand is signed. In such case the notice or demand shall be deemed to have been given or made upon the date it is signed; and
(2) the assessment or collection of any tax or of any liability to the commonwealth in respect of any tax, or any action or proceeding by or on behalf of the commonwealth in connection therewith, may be made, taken, begun or prosecuted in accordance with law, without regard to the provisions of subsection (a), unless prior to such assessment, collection, action, or proceeding it is ascertained that the person concerned is entitled to the benefits of subsection (a).
(e) Any individual who performed Desert Shield services and the spouse of such individual shall be entitled to the benefits of this section in the same manner as if such services were services referred to in subsection (a). For purposes of this subsection, the term ''Desert Shield services'' means any services in the Armed Forces of the United States or in support of such Armed Forces if:
(1) Such services are performed in the area designated by the President of the United States pursuant to section seven thousand five hundred and eight (f)(2)(A) of the Code as the ''Persian Gulf Desert Shield area''; and
(2) Such services are performed during the period beginning on August second, nineteen hundred and ninety, and ending on the date on which any portion of the area referred to in subparagraph (1) is designated by the President of the United States as a combat zone pursuant to section one hundred and twelve of the Code.
(f) For purposes of subsection (a), the term ''qualified hospitalization'' means:
(1) any hospitalization outside the United States,
(2) any hospitalization inside the United States except that not more than five years of hospitalization may be taken into account under this subsection; provided, however, that this paragraph shall not apply for purposes of applying this section with respect to the spouse of an individual entitled to the benefits of subsection (a).
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 62c - Administrative Provisions Relative to State Taxation
Section 2 - Application of Chapter
Section 4 - Forms; Provisions Respecting Fractional Parts of a Dollar; Credit, Refund, or Abatement
Section 5 - Returns; Filing; Declaration Covering Perjury; Improper Filings
Section 5a - Non-Custodial Parents; Indication of Status on Income Tax Return
Section 6 - Persons Required to Make Returns; Fiduciaries; Time for Making
Section 7 - Partnerships Required to File Returns
Section 8 - Annual Reports by Entities Doing Business in the State; Trustee and Fiduciary Reports
Section 8a - Show Promoters; Reports; Records
Section 8b - Employment-Sponsored Health Plans; Annual Statements for Covered Individuals; Penalties
Section 10 - Withholding Tax Returns; Payment
Section 11 - Corporate Returns
Section 12 - Banks, Insurance Companies and Certain Other Corporations; Additional Returns; Contents
Section 14 - Report of Gross Receipts by Taxpayers Subject to Chapter 63a; Computation of Tax
Section 15 - Signing of Returns Required by Secs. 11 to 14
Section 16b - Payment of Taxes; Penalty for Underpayment; Issuance of Regulations
Section 17 - Return by Executor
Section 18 - Beano, Raffle, or Bazaar; Organizations Required to File Returns
Section 19 - Extension of Time for Filing Return
Section 20 - Inspection of Returns, Books, Accounts and Other Records in Possession of Commissioner
Section 21 - Disclosure of Tax Information
Section 22 - Inspection or Use of Returns or Other Information by Governmental Agencies
Section 24 - Verification of Returns; Inspection of Stampers
Section 26 - Assessment of Taxes
Section 27 - Extension of Time for Assessment
Section 28 - Failure to File or Filing of Incorrect Return; Determination and Assessment of Tax
Section 29 - Collection of Tax Jeopardized by Delay; Immediate Assessment
Section 30 - Federal Income Tax Changes; Assessment; Abatement; Penalty
Section 30b - Partnership-Level Audit
Section 31 - Notice of Assessment in Excess of Amount on Return
Section 32a - Outstanding Obligations on Installment Transactions; Method for Determining Interest
Section 33 - Late Returns; Penalty; Abatement
Section 34 - Penalty for Failure to File Returns; Payment
Section 35a - Penalty for Underpayment of Tax Required to Be Shown on Return
Section 35d - Inconsistent Position in Reporting of Income; Disclosure
Section 36b - Erroneous Written Advice From Department of Revenue; Waiver of Penalty
Section 37 - Application for Abatement; Hearing; Notice of Decision
Section 37a - Settlement of Tax Liability
Section 37b - Installment Payment Agreements; Modification or Termination
Section 38 - Prerequisites for Abatement
Section 39 - Appeal From Refusal for Abatement
Section 40 - Refund of Overpaid Taxes; Interest
Section 41 - Remedies; Restrictions
Section 42 - Abatement of Taxes by Appellate Tax Board
Section 43 - Unpaid Taxes Not Warranting Collection; Abatement
Section 45 - Designation of Banks as Depository for Receiving Taxes
Section 45a - Quarterly Returns; Regulations; Underpayment
Section 47 - Action of Contract for Unpaid Taxes
Section 48 - Liability of Lessee for Tax Due From Lessor
Section 49 - Information for Collection of Taxes; Injunction
Section 50 - Liens Upon Property for Nonpayment of Taxes
Section 51 - Sale or Transfer of Corporate Assets; Procedure
Section 52 - Waiver of Lien; Certificate Showing Good Standing; Fees
Section 53 - Levy Upon Property for Payment of Tax
Section 55 - Books or Records Relating to Property Subject to Levy
Section 56 - Seizure of Property; Notice; Sale
Section 57 - Disposition of Hard to Keep Property; Notice to Owner; Public Sale
Section 58 - Redemption of Property
Section 59 - Certificates of Sale; Execution of Deeds
Section 60 - Effect of Certificates of Sale and Deeds
Section 61 - Record of Sales and Redemptions of Real Property
Section 62 - Expenses of Levy and Sale
Section 63 - Disposition of Money Realized Under Secs. 53 Through 64
Section 64 - Release of Levy; Return of Wrongfully Levied Property
Section 65 - Time for Collection of Taxes; Bankruptcy Cases
Section 66 - Bonds of Licensees and Registrants Subject to Chapters 64a to 64c, 64e to 64j or 64m
Section 67a - Shows; Registration Certificates
Section 67b - Reciprocal Agreements With Other States for Payment of Sales and Use Taxes
Section 67d - Biotechnology or Medical Device Manufacturing Companies; Jobs Incentive Payment
Section 68 - Suspension or Revocation of License or Registration; Appeal; Reissuance of Registration
Section 69 - Destruction of Certain Copies, Returns, Statements or Documents
Section 71 - Notice Under This Chapter
Section 74 - Disclosure of Information by Tax Preparer
Section 75 - False Statements by Taxpayers Subject to Secs. 11 and 30; Liability; Penalty
Section 76 - Failure to Possess License or Registration as Required by Secs. 67 and 67a; Penalty
Section 77 - Failure to File Return, List or Report, or Information Required by Sec. 8; Penalty
Section 79 - Time; Filing Returns; Payments
Section 80 - In-Person Interviews With Taxpayers; Explanations
Section 81 - Armed Forces Personnel; Extended Deadline
Section 82 - Aggregate Statistical Report of Taxes Collected; Contents
Section 83 - Report to State Secretary; Corporations Required to Report; Contents
Section 85 - Electronic Funds Transfers
Section 86 - Convention Center Financing Surcharges; Administration; Collection
Section 87 - Presidentially Declared Disaster; Terroristic or Military Action; Tax Liability
Section 89 - Annual Reports on Tax Credit Programs; Contents