§ 5830d - Deferral of income taxation; combat zone duty
§ 5830d. Deferral of income taxation; combat zone duty
The provisions of Section 7508 of the federal Internal Revenue Code shall apply to this chapter for the benefit of:
(1) individuals called up for full-time active military duty as the result of the existence of a military conflict in an area designated as a combat zone by the President of the United States, regardless of whether such duty is performed within the combat zone; and
(2) individuals serving in an area treated by federal law in the same manner as if it were a combat zone. (Added 1991, No. 110, § 2, eff. June 28, 1991; amended 1995, No. 169 (Adj. Sess.), § 25, eff. May 15, 1996.)