Collapse to view only § 3999. Regulations
- § 3991. Taxes respecting personal property, money, credits, and real property
- § 3992. Rights in public lands
- § 3993. Desert-land entries
- § 3994. Mining claims
- § 3995. Mineral permits and leases
- § 3996. Perfection or defense of rights
- § 3997. Distribution of information concerning benefits of subchapter
- § 3998. Land rights of servicemembers
- § 3999. Regulations
- § 4000. Income taxes
- § 4001. Residence for tax purposes
§ 3991. Taxes respecting personal property, money, credits, and real property
(a) ApplicationThis section applies in any case in which a tax or assessment, whether general or special (other than a tax on personal income), falls due and remains unpaid before or during a period of military service with respect to a servicemember’s—
(1) personal property (including motor vehicles); or
(2) real property occupied for dwelling, professional, business, or agricultural purposes by a servicemember or the servicemember’s dependents or employees—
(A) before the servicemember’s entry into military service; and
(B) during the time the tax or assessment remains unpaid.
(b) Sale of property
(1) Limitation on sale of property to enforce tax assessment
(2) Stay of court proceedings
(c) Redemption
(d) Interest on tax or assessment
(e) Joint ownership application
(Oct. 17, 1940, ch. 888, title V, § 501, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2854.)
§ 3992. Rights in public lands
(a) Rights not forfeited
(b) Temporary suspension of permits or licenses
(c) Regulations
(Oct. 17, 1940, ch. 888, title V, § 502, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2855.)
§ 3993. Desert-land entries
(a) Desert-land rights not forfeited
A desert-land entry made or held under the desert-land laws before the entrance of the entryman or the entryman’s successor in interest into military service shall not be subject to contest or cancellation—
(1) for failure to expend any required amount per acre per year in improvements upon the claim;
(2) for failure to effect the reclamation of the claim during the period the entryman or the entryman’s successor in interest is in the military service, or for 180 days after termination of or release from military service; or
(3) during any period of hospitalization or rehabilitation due to an injury or disability incurred in the line of duty.
The time within which the entryman or claimant is required to make such expenditures and effect reclamation of the land shall be exclusive of the time periods described in paragraphs (2) and (3).
(b) Service-related disability
(c) Filing requirement
(Oct. 17, 1940, ch. 888, title V, § 503, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2856.)
§ 3994. Mining claims
(a) Requirements suspended
(b) Requirements
(c) Period of protection from forfeiture
(d) Filing requirement
(Oct. 17, 1940, ch. 888, title V, § 504, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2856.)
§ 3995. Mineral permits and leases
(a) Suspension during military service
(b) Notification
(c) Contract modification
(Oct. 17, 1940, ch. 888, title V, § 505, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2857.)
§ 3996. Perfection or defense of rights
(a) Right to take action not affected
(b) Affidavits and proofs
(1) In general
(2) Legal status of affidavits
(Oct. 17, 1940, ch. 888, title V, § 506, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2857.)
§ 3997. Distribution of information concerning benefits of subchapter
(a) Distribution of information by Secretary concerned
(b) Application forms
(c) Information from Secretary of the Interior
(Oct. 17, 1940, ch. 888, title V, § 507, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2857.)
§ 3998. Land rights of servicemembers
(a) No age limitations
(b) Residency requirement
(c) Entry applications
(Oct. 17, 1940, ch. 888, title V, § 508, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2857; amended Pub. L. 111–97, § 4(a), Nov. 11, 2009, 123 Stat. 3008.)
§ 3999. Regulations
The Secretary of the Interior may issue regulations necessary to carry out this subchapter (other than sections 3991, 4000, and 4001 of this title).
(Oct. 17, 1940, ch. 888, title V, § 509, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2858.)
§ 4000. Income taxes
(a) Deferral of tax
(b) Accrual of interest or penalty
(c) Statute of limitations
(d) Application limitation
(Oct. 17, 1940, ch. 888, title V, § 510, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2858.)
§ 4001. Residence for tax purposes
(a) Residence or domicile
(1) In general
(2) Spouses
(3) Election
For any taxable year of the marriage, a servicemember and the spouse of such servicemember may elect to use for purposes of taxation, regardless of the date on which the marriage of the servicemember and the spouse occurred, any of the following:
(A) The residence or domicile of the servicemember.
(B) The residence or domicile of the spouse.
(C) The permanent duty station of the servicemember.
(b) Military service compensation
(c) Income of a military spouse
(d) Personal property
(1) Relief from personal property taxes
(2) Exception for property within member’s domicile or residence
(3) Exception for property used in trade or business
(4) Relationship to law of State of domicile
(e) Increase of tax liability
(f) Federal Indian reservations
(g) Definitions
For purposes of this section:
(1) Personal property
(2) Taxation
(3) Tax jurisdiction
(Oct. 17, 1940, ch. 888, title V, § 511, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2858; amended Pub. L. 111–97, § 3(a), Nov. 11, 2009, 123 Stat. 3008; Pub. L. 115–407, title III, § 302(a), Dec. 31, 2018, 132 Stat. 5373; Pub. L. 117–333, § 18, Jan. 5, 2023, 136 Stat. 6137.)