Cal. MVC § 409.6

The collection from any service member of any tax on the income of the person, whether falling due prior to or during their period of military service, shall be deferred for a period extending not more than six months after the termination of their period of military service if the person’s ability to pay the tax is materially impaired by reason of the service. Interest on any amount of tax, collection of which is deferred for any period under this chapter, and penalty for nonpayment of the amount during that period, shall not 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.