New York Laws
Article 2-D - City Personal Income Tax on Residents
25-A-76 - Armed Forces Relief Provisions.

(1) Whether any of the following acts was performed within the time
prescribed therefor:
(A) filing any return of income tax (except withholding tax);
(B) payment of any income tax (except withholding tax) or any
installment thereof or of any other liability to the administrator, in
respect thereof;
(C) filing a petition with the administrator for credit or refund or
for redetermination of a deficiency, or application for review of a
decision rendered by the administrator;
(D) allowance of a credit or refund of income tax;
(E) filing a claim for credit or refund of income tax;
(F) assessment of income tax;
(G) giving or making any notice or demand for the payment of any
income tax, or with respect to any liability to the administrator in
respect of income tax;
(H) collection, by the administrator, by levy or otherwise of the
amount of any liability in respect of income tax;
(I) bringing suit by the city, or any officer, on its behalf, in
respect of any liability in respect of income tax; and
(J) any other act required or permitted under this local law or
specified in regulations prescribed under this section by the
administrator.
(2) The amount of any credit or refund (including interest).
(b) Action taken before ascertainment of right to benefits.--The
assessment or collection of the tax imposed by this local law or of any
liability to the administrator in respect of such tax, or any action or
proceeding by or on behalf of the administrator in connection therewith,
may be made, taken, begun, or prosecuted in accordance with law, without
regard to the provisions of subdivision (a), unless prior to such
assessment, collection, action, or proceeding it is ascertained that the
person concerned is entitled to the benefit of subdivision (a).
(c) Members of armed forces dying in action.--In the case of any
person who dies during an induction period while in active service as a
member of the armed forces of the United States, if such death occurred
while serving in a combat zone during a period of combatant activities
in such zone, as described in subdivision (a), or as a result of wounds,
disease or injury incurred while so serving, the tax imposed by this
local law shall not apply with respect to the taxable year in which
falls the date of his or her death, or with respect to any prior taxable
year ending on or after the first day so served in a combat zone, and no
returns shall be required in behalf of such person or his or her estate
for such year; and the tax for any such taxable year which is unpaid at
the date of death, including interest, additions to tax and penalties,
if any, shall not be assessed and, if assessed, the assessment shall be
abated and, if collected, shall be refunded to the legal representative

of such estate if one has been appointed and has qualified, or, if no
legal representative has been appointed or has qualified, to the
surviving spouse.

Structure New York Laws