New Jersey § 54a:9-16

§ 54a:9-16.

Armed forces relief provisions. (a) Time to be disregarded. In the case of an individual serving in the Armed Forces of the United States, or

serving in support of such armed forces, in an area designated by the President of

the United States by executive order as a “combat zone,” or by federal statute as a “qualified hazardous duty area,” at any time during the period designated by the President by executive order or by federal statute as the period of combatant activities in such zone or area , or hospitalized outside the State as a result of injury received while serving in

such an area during such time, the period of service in such area, plus the period

of continuous hospitalization outside the State attributable to such injury, and the

next 180 days thereafter, shall be disregarded in determining, under this act, in

respect of the income tax liability (including any interest, penalty, or addition

to the tax) of such individual. (1) Whether any of the following acts was performed within the time prescribed therefor: (A) Filing any return of income tax (except withholding tax); (B) Payment of any income tax (except withholding tax) or any installment thereof

or of any other liability to the State, in respect thereof; (C) Filing a petition with the director for credit or refund or for redetermination

of a deficiency, or application for review of a decision rendered by the director; (D) Allowance of a credit or refund of income tax; (E) Filing a claim for credit or refund of income tax; (F) Assessment of income tax; (G) Giving or making any notice or demand for the payment of any income tax, or with

respect to any liability to the State in respect of income tax; (H) Collection, by the director, by levy or otherwise of the amount of any liability

in respect of income tax; (I) Bringing suit by the State, or any officer, on its behalf, in respect of any liability

in respect of income tax; and (J) Any other act required or permitted under this act or specified in regulations

prescribed under this section by the director. (2) The amount of any credit or refund (including interest). (b) Action taken before ascertainment of right to benefits. The assessment or collection of the tax imposed by this act or of any liability

to the State in respect of such tax, or any action or proceeding by or on behalf of

the State in connection therewith, may be made, taken, begun, or prosecuted in accordance

with law, without regard to the provisions of subsection (a), unless prior to such

assessment, collection, action, or proceeding it is ascertained that the person concerned

is entitled to the benefits of subsection (a). (c) Members of armed forces dying in action. In the case of any person who dies during an induction period while in active service

as a member of the Armed Forces of the United States, if such death occurred while

serving in a combat zone or a qualified hazardous duty area during a period of combatant activities in such zone or area , as described in subsection (a), or as a result of wounds, disease or injury incurred

while so serving, the tax imposed by this act shall not apply with respect to the

taxable year in which falls the date of death, or with respect to any prior taxable

year ending on or after the first day served in a combat zone, and no return shall

be required in behalf of such person or such person's estate for such year, and the

tax of any such taxable year which is unpaid at the date of death, including interest,

additions to tax and penalties, if any, shall not be assessed and, if assessed, the

assessment shall be abated and, if collected, shall be refunded to the legal representative

of the estate if one has been appointed and has qualified, or, if no legal representative

has been appointed or has qualified, to the surviving spouse.