HRS § 235-100 — Persons in military service


§235-100 Persons in military service.
The collection from any person in the military service of any tax on the income
of such person, whether falling due prior to or during the person's period of
military service (which term, as used in this section, shall have the same
meaning as in the Soldiers' and Sailors' Civil Relief Act of 1940, as amended),
shall be deferred for a period extending not more than six months after the
termination of the person's period of military service if such person's ability
to pay such tax is materially impaired by reason of such service. No interest
on any amount of tax, collection of which is deferred for any period under this
section, and no penalty for nonpayment of such amount during such period, shall
accrue for such period of deferment by reason of such nonpayment. The running
of any statute of limitations against the collection of such 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.