Section 409.6 Of Chapter 7.5. Protections From California Military And Veterans Code >> Division 2. >> Part 1. >> Chapter 7.5.
409.6
. The collection from any service member of any tax on the
income of the person, whether falling due prior to or during his or
her period of military service, shall be deferred for a period
extending not more than six months after the termination of his or
her period of military service if the person's ability to pay the tax
is materially impaired by reason of the service. No interest on any
amount of tax, collection of which is deferred for any period under
this chapter, and no penalty for nonpayment of the amount during that
period, shall accrue for any period of deferment by reason of that
nonpayment. The running of any statute of limitations against the
collection of any tax by distraint or otherwise shall be suspended
for the period of military service of any individual the collection
of whose tax is deferred under this section, and for an additional
period of nine months beginning with the day following the period of
military service.