California · Military and Veterans Code - MVC
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 mor
What this law says, in plain English
Income tax collection from military service members is deferred during their period of service.
Read the full statutory text
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.
Verify at the official source: California legislative text
Facing this? Know exactly what happens next.
MOFRD turns this code section into your situation: the deadlines that apply to you, the forms your county uses, and the resolution paths people in your position actually take. Free for 3 days — no card required.
This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.