N.Y. MIL Law § 315
This is the official text of N.Y. MIL Law § 315, part of New York’s MIL Law — part of the compiled statutory law of New York, published by the state as "MIL Law." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Taxes; income taxes
Official statutory text
§ 315. Taxes; income taxes. The collection from any person in the\nmilitary service of any tax on the income of such person, whether\nfalling due prior to or during his period of military service, shall be\ndeferred for a period extending not more than six months after the\ntermination of his period of military service, if such person's ability\nto pay such tax is materially impaired by reason of such service. No\ninterest on any amount of tax, collection of which is deferred for any\nperiod under this section, shall accrue for such period of deferment, by\nreason of such non-payment. The running of any statute of limitations\nagainst collection of such tax, by distraint or otherwise, shall be\nsuspended for the period of military service, of any individual, the\ncollection of whose tax is deferred under this section, and for an\nadditional period of nine months beginning with the day following the\ntermination of his period of military service.\n
Status: in_force · Read it on the official government site
Need a lawyer in New York?
Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.