Article 5

Article 5

50 U. S. Code Appendix
War and National Defense Act
Oct 17, 1940, CH. 888, 54 STAT. 1178
Article 5 - Taxes and Public Lands

Sec.
560. Taxes respecting personalty, money, credits, or realty; sale of property to enforce collection; redemption of property sold; penalty for nonpayment; notice of rights to beneficiaries of section.
561. Rights to public lands not forfeited; grazing lands.
562. Homestead entries and settlement claims; service as equivalent to residence and cultivation.
563. Death or incapacity during or resulting from service as affecting rights; perfection of rights.
564. Desert-land entries; suspension of requirements.
565. Mining claims; requirements suspended.
566. Mineral permits and leases; suspension of operations and term of permits and leases.
567. Right to take action for perfection, defense, etc., of rights as unaffected; affidavits and proofs.
568. Irrigation rights; residence requirements suspended.
569. Distribution of information concerning benefits of article; forms.
570. Homestead entrymen permitted to leave entries to perform farm labor.
571. Land rights of persons under 21.
572. Extension of benefits to persons serving with war allies of United States.
573. Income taxes; collection deferred; interest; statute of limitations.
574. Residence for tax purposes.

Sec. 560. Taxes respecting personalty, money, credits, or realty; sale of property to enforce collection; redemption of property sold; penalty for nonpayment; notice of rights to beneficiaries of section
(1) The provisions of this section shall apply when any taxes or assessments, whether general or special (other than taxes on income), whether falling due prior to or during the period of military service, in respect of personal property, money, or credits, or real property owned and occupied for dwelling, professional, business, or agricultural purposes by a person in military service or his dependents at the commencement of his period of military service and still so occupied by his dependents or employees are not paid.

(2) No sale of such property shall be made to enforce the collection of such tax or assessment, or any proceeding or action for such purpose commenced, except upon leave of court granted upon application made therefor by the collector of taxes or other officer whose duty it is to enforce the collection of taxes or assessments. The court thereupon, unless in its opinion the ability of the person in military service to pay such taxes or assessments is not materially affected by reason of such service, may stay such proceedings or such sale, as provided in this Act (sections 501 to 593 of this Appendix), for a period extending not more than six months after the termination of the period of military service of such person.

(3) When by law such property may be sold or forfeited to enforce the collection of such tax or assessment, such person in military service shall have the right to redeem or commence an action to redeem such property, at any time not later than six months after the termination of such service, but in no case later than six months after the date when this Act (said sections) ceases to be in force; but this shall not be taken to shorten any period, now or hereafter provided by the laws of any State or Territory for such redemption.

(4) Whenever any tax or assessment shall not be paid when due, such tax or assessment due and unpaid shall bear interest until paid at the rate of 6 per centum per annum, and no other penalty or interest shall be incurred by reason of such nonpayment. Any lien for such unpaid taxes or assessment shall also include such interest thereon.

SOURCE--(Oct. 17, 1940, ch. 888, art. V, Sec. 500, 54 Stat. 1186; Oct. 6, 1942, ch. 581, Sec. 14, 56 Stat. 776.)

AMENDMENTS

1942 - Subsec. (1). Act Oct. 6, 1942, inserted parenthetical clause excepting income taxes, included taxes and assessments falling due prior to period of military service, and extended benefits to cover personal property, money, or credits, and real property owned and occupied for professional purposes.

Subsec. (2). Act Oct. 6, 1942, Sec. 14(a), amended subsec. (2) generally.

Subsec. (5). Act Oct. 6, 1942, Sec. 14(b), repealed subsec. (5) which required the Secretaries of War, Navy, and Treasury to give notice of the benefits of this section to persons in the military service.

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Sec. 561. Rights to public lands not forfeited; grazing lands

(1) No right to any lands owned or controlled by the United States initiated or acquired under any laws of the United States, including the mining and mineral leasing laws, by any person prior to entering military service shall during the period of such service be forfeited or prejudiced by reason of his absence from the land or his failure to perform any work or make any improvements thereon or his failure to do any other act required by or under such laws.

(2) If a permittee or licensee under the Act of June 28, 1934 (48 Stat. 1269) (43 U.S.C. 315 et seq.) enters military service, he may elect to suspend his permit or license for the period of his military service and six months thereafter, and the Secretary of the Interior by regulations shall provide for such suspension of permits and licenses and for the remission, reduction, or refund of grazing fees during such suspension.

(3) This section shall not be construed to control specific requirements contained in this article (sections 560 to 574 of this Appendix).

SOURCE--(Oct. 17, 1940, ch. 888, art. V, Sec. 501, 54 Stat. 1187.)

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Sec. 562. Homestead entries and settlement claims; service as equivalent to residence and cultivation

If any person whose application for a homestead entry has been allowed or who has made application for homestead entry which may thereafter be allowed, after such entry or application enters military service, or if any person who has a valid settlement claim enters military service, the Department of the Interior shall construe his military service to be equivalent to residence and cultivation upon the tract entered or settled upon for the period of such service. From the effective date of this Act (Oct. 17, 1940) no contest shall be initiated on the ground of abandonment and no allegation of abandonment shall be sustained against any such person, unless it shall be alleged in the preliminary affidavit or affidavits of contest and proved at the hearing in cases initiated subsequent to the effective date of this Act (Oct. 17, 1940) that the alleged absence from the land was not due to such military service. If such person is discharged on account of wounds received or disability incurred in the line of duty, the term of his enlistment and any period of hospitalization due to such wounds or disability shall be deducted from the required length of residence, without reference to the time of actual service. No patent shall issue to any such person who has not resided upon, improved, and cultivated his homestead for a period of at least one year.

SOURCE-- (Oct. 17, 1940, ch. 888, art. V, Sec. 502, 54 Stat. 1187.)

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Sec. 563. Death or incapacity during or resulting from service as affecting rights; perfection of rights

(1) If any person whose application for a homestead entry has been allowed or who has made application for homestead entry which may thereafter be allowed or who has a valid settlement claim dies while in military service or as a result of such service, his widow, if unmarried, or in the case of her death or marriage, his minor children, or his or their legal representatives, may proceed forthwith to make final proof upon such entry or upon an application which is allowed after the applicant's death, or upon a homestead application thereafter allowed based on a valid settlement claim, and shall be entitled to receive a patent for such land. The death of such person while in military service or as a result of such service shall be construed to be equivalent to a performance of all requirements as to residence and cultivation upon such homestead or claim, notwithstanding the provisions of section 502 of this Act (section 562 of this Appendix).

(2) If such person is honorably discharged and because of physical incapacities due to such service is unable to return to the land, he may make final proof without further residence, improvement, or cultivation, at such time and place as the Secretary of the Interior may authorize, and receive a patent to the land entered.

(3) The Act of July 28, 1917 (40 Stat. 248) (43 U.S.C. 241, 242), is repealed.

SOURCE--(Oct. 17, 1940, ch. 888, art. V, Sec. 503, 54 Stat. 1187.)

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Sec. 564. Desert-land entries; suspension of requirements

(1) No desert-land entry made or held under the desert-land laws prior to the entrance of the entryman or his successor in interest into military service shall be subject to contest or cancelation for failure to make or expend the sum of $1 per acre per year in improvements upon the claim or to effect the reclamation of the claim during the period the entryman or his successor in interest is engaged in military service or during a period of six months thereafter or during any period of hospitalization because of wounds or disability incurred in the line of duty. The time within which such entryman or claimant is required to make such expenditures and effect reclamation of the land shall be exclusive of his period of service and the six-months' period and any such period of hospitalization.

(2) If such entryman or claimant is honorably discharged and because of physical incapacities due to such service is unable to accomplish reclamation of, and payment for, the land, he may make proof without further reclamation or payments under such rules as the Secretary of the Interior may prescribe and receive patent for the land entered or claimed.

(3) In order to obtain the benefits of this section, such entryman or claimant shall, within six months after his entrance into military service, file or cause to be filed in the land office of the district in which his claim is situated a notice that he has entered military service and that he desires to hold the desert claim under this section.

SOURCE-- (Oct. 17, 1940, ch. 888, art. V, Sec. 504, 54 Stat. 1187; Mar. 18, 1991, Pub. L. 102-12, Sec. 9(19), 105 Stat. 40.)

AMENDMENTS

1991 - Par. (3). Pub. L. 102-12 struck out "within six months after the effective date of this Act or" after "claimant shall,".

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Sec. 565. Mining claims; requirements suspended
(1) The provisions of section 2324 of the Revised Statutes of the United States (30 U.S.C. 28), which require that on each mining claim located after May 10, 1872, and until patent has been issued therefor not less than $100 worth of labor shall be performed or improvements made during each year, shall not apply during the period of his service, or until six months after the termination of such service, or during any period of hospitalization because of wounds or disability incurred in line of duty, to claims or interests in claims which are owned by a person in military service and which have been regularly located and recorded. No mining claim or any interest in a claim which is owned by such a person and which has been regularly located and recorded shall be subject to forfeiture by nonperformance of the annual assessments during the period of such military service, or until six months after the termination of such service or of such hospitalization.

(2) In order to obtain the benefits of this section, the claimant of any mining location shall, before the expiration of the assessment year during which he enters military service, file or cause to be filed in the office where the location notice or certificate is recorded a notice that he has entered such service and that he desires to hold his mining claim under this section.

SOURCE--(Oct. 17, 1940, ch. 888, art. V, Sec. 505, 54 Stat. 1188; Mar. 18, 1991, Pub. L. 102-12, Sec. 9(20), 105 Stat. 41.)

AMENDMENTS

1991 - Par. (1). Pub. L. 102-12 inserted "(30 U.S.C. 28)" after "section 2324 of the Revised Statutes of the United States".

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Sec. 566. Mineral permits and leases; suspension of operations and term of permits and leases

(1) Any person holding a permit or lease on the public domain under the Federal mineral leasing laws who enters military service may, at his election, suspend all operations under his permit or lease for a period of time equivalent to the period of his military service and six months thereafter. The term of the permit or lease shall not run during such period of suspension nor shall any rentals or royalties be charged against the permit or lease during the period of suspension.

(2) In order to obtain the benefit of this section, such permittee or lessee shall, within six months after his entrance into military service, notify the Bureau of Land Management by registered mail of his entrance into such service and of his desire to avail himself of the benefits of this section.

(3) This section shall not be construed to supersede the terms of any contract for operation of a permit or lease.

SOURCE--(Oct. 17, 1940, ch. 888, art. V, Sec. 506, 54 Stat. 1188; Mar. 18, 1991, Pub. L. 102-12, Sec. 9(21), 105 Stat. 41.)

AMENDMENTS

1991 - Par. (2). Pub. L. 102-12 struck out "six months after the effective date of this Act or" after "lessee shall, within" and substituted "Bureau of Land Management" for "General Land Office".

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Sec. 567. Right to take action for perfection, defense, etc., of rights as unaffected; affidavits and proofs

Nothing in this article (sections 560 to 574 of this Appendix) shall be construed to limit or affect the right of a person in military service to take any action during his period of service which may be authorized by law or the regulations of the Department of the Interior for the perfection, defense, or further assertion of rights initiated or acquired prior to the date of entering military service. It shall be lawful for any person while in such service to make any affidavit or submit any proof which may be required by law or the practice or regulations of the Bureau of Land Management in connection with the entry, perfection, defense, or further assertion of any rights initiated or acquired prior to entering such service, before the officer in immediate command and holding a commission in the branch of the service in which the person is engaged. Such affidavits shall be as binding in law and with like penalties as if taken before an officer designated by the Secretary of the Interior. The Secretary of the Interior may issue rules and regulations to effectuate the purposes of sections 501 to 512 (sections 561 to 572 of this Appendix).

SOURCE--(Oct. 17, 1940, ch. 888, art. V, Sec. 507, 54 Stat. 1188; Mar. 18, 1991, Pub. L. 102-12, Sec. 9(22), 105 Stat. 41.)

AMENDMENTS

1991 - Pub. L. 102-12 substituted "Bureau of Land Management" for "General Land Office", substituted "an officer designated by the Secretary of the Interior" for "a register of a United States land office", and struck out ", inclusive" after "sections 501 to 512".

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Sec. 568. Irrigation rights; residence requirements suspended

The Secretary of the Interior is authorized, in his discretion, to suspend as to persons in military service during the period while this Act (sections 501 to 593 of this Appendix) remains in force and for a period of six months thereafter or during any period of hospitalization because of wounds or disability incurred in line of duty that provision of the act known as the "Reclamation Act" requiring residence upon lands in private ownership or within the neighborhood for securing water for the irrigation of the same (43 U.S.C. 431), and he is authorized to permit the use of available water thereon upon such terms and conditions as he may deem proper.

SOURCE--(Oct. 17, 1940, ch. 888, art. V, Sec. 508, 54 Stat. 1189.)

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Sec. 569. Distribution of information concerning benefits of article; forms

The Secretary of the Interior shall issue through appropriate military and naval channels a notice for distribution by appropriate military and naval authorities to persons in the military service explaining the provisions of this article (sections 560 to 574 of this Appendix) except as to sections 500, 513, and 514 hereof (sections 560, 573, and 574 of this Appendix) and shall furnish forms to be distributed in like manner to those desiring to make application for its benefits, except as to said sections.

SOURCE--(Oct. 17, 1940, ch. 888, art. V, Sec. 509, 54 Stat. 1189; Oct. 6, 1942, ch. 581, Sec. 15, 56 Stat. 776.)

AMENDMENTS

1942 - Act Oct. 6, 1942, substituted "sections 500, 513, and 514" for "section 500" and "sections" for "section" before period at end.

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Sec. 570. Homestead entrymen permitted to leave entries to perform farm labor

(1) During the pendency of any war in which the United States may be engaged while this Act (sections 501 to 593 of this Appendix) remains in force any homestead entryman shall be entitled to a leave of absence from his entry for the purpose of performing farm labor. The time actually spent in farm labor shall be counted as constructive residence, if within fifteen days after leaving his entry to engage in such labor the entryman files a notice of absence in the land office of the district in which his entry is situated, and if at the expiration of the calendar year the entryman files in that office a written statement under oath and corroborated by two witnesses giving the date or dates when he left his entry, the date or dates of his return, and the place where and person for whom he was engaged in farm labor during such period or periods of absence.

(2) Nothing in this section shall excuse any homestead entryman from making improvements or performing the cultivation upon his entry required by law. The provisions of this section shall apply only to persons whose applications have been allowed or filed before October 17, 1940.

SOURCE--(Oct. 17, 1940, ch. 888, art. V, Sec. 510, 54 Stat. 1189; Mar. 18, 1991, Pub. L. 102-12, Sec. 9(23), 105 Stat. 41.)

AMENDMENTS

1991 - Par. (2). Pub. L. 102-12 substituted "before October 17,

1940" for "prior to the effective date of this Act".

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Sec. 571. Land rights of persons under 21

Any person under the age of twenty-one who serves in the military service while this Act (sections 501 to 593 of this Appendix) remains in force shall be entitled to the same rights under the laws relating to lands owned or controlled by the United States, including the mining and mineral leasing laws, as those over twenty-one now possess under such laws. Any requirements as to establishment of residence within a limited time shall be suspended as to entry by such person until six months after his discharge from military service. Applications for entry may be verified before any officer in the United States or any foreign country authorized to administer oaths by the laws of the State or Territory in which the land may be situated.

SOURCE--(Oct. 17, 1940, ch. 888, art. V, Sec. 511, 54 Stat. 1189.)

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Sec. 572. Extension of benefits to persons serving with war allies of United States
Citizens of the United States who serve with the forces of any nation with which the United States may be allied in the prosecution of any war in which the United States engages while this Act (sections 501 to 593 of this Appendix) remains in force shall be entitled to the relief and benefits afforded by sections 501 to 511, inclusive (sections 561 to 571 of this Appendix), if such service is similar to military service as defined in this Act (sections 501 to 593 of this Appendix), and if they are honorably discharged and resume United States citizenship or die in the service of the allied forces or as a result of such service.

SOURCE--(Oct. 17, 1940, ch. 888, art. V, Sec. 512, 54 Stat. 1190; Oct. 6, 1942, ch. 581, Sec. 16, 56 Stat. 776.)

AMENDMENTS

1942 - Act Oct. 6, 1942, substituted "sections 501 to 511, inclusive" for "this article".

REPEAL OF PRIOR ACTS CONTINUING SECTION

Section 6 of act July 3, 1952, ch. 570, 66 Stat. 334, repealed act Apr. 14, 1952, ch. 204, 66 Stat. 54, as amended by acts May 28, 1952, ch. 339, 66 Stat. 96; June 14, 1952, ch. 437, 66 Stat. 137; June 30, 1952, ch. 526, 66 Stat. 296, which continued provisions until July 3, 1952. This repeal took effect as of June 16, 1952, by section 7 of act July 3, 1952.

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Sec. 573. Income taxes; collection deferred; interest; statute of limitations

The collection from any person in the military service of any tax on the income of such person, whether falling due prior to or during his period of military service, shall be deferred for a period extending not more than six months after the termination of his period of military service if such person's ability to pay such tax is materially impaired by reason of such service. No interest on any amount of tax, collection of which is deferred for any period under this section, and no penalty for nonpayment of such amount during such period, shall accrue for such period of deferment by reason of such nonpayment. The running of any statute of limitations against the collection of such 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. The provisions of this section shall not apply to the income tax on employees imposed by section 1400 of the Federal Insurance Contributions Act.

SOURCE--(Oct. 17, 1940, ch. 888, art. V, Sec. 513, 54 Stat. 1190.)

FORMER PROVISIONS FOR ABATEMENT OF TAX

Internal Revenue Code, Sec. 421, as added by act June 9, 1943, ch. 120, Sec. 8, 57 Stat. 149, and amended by acts Aug. 5, 1947, ch. 496, Sec. 1, 61 Stat. 778; Aug. 8, 1947, ch. 515, Sec. 9, 61 Stat. 918 (section 421 of former Title 26, Internal Revenue Code of 1939), provided for abatement of income tax for members of armed forces dying on or after December 7, 1941, while in active service and prior to January 1, 1948. These provisions were omitted in the general amendment of that section by act Sept. 23, 1950, ch. 994, title III, part I, Sec. 301, 64 Stat. 947.

EXTENSION OF DUE DATE UNDER OTHER LAWS

Section 507(b)(2)(A) of the Revenue Act of 1942, act Oct. 21, 1942, ch. 619, title V, 56 Stat. 964, provided: "The amendments made by this section (adding sections 3804 and 3805 of former Title 26, Internal Revenue Code of 1939, and adding section 527 of this Appendix) shall not be construed to shorten any period fixed under the provisions of section 513 of the Soldiers' and Sailors' Civil Relief Act of 1940 (this section) within which any act may be done, except that any action or proceeding authorized under section 3804(d)(1) of the Internal Revenue Code (section 3804(d)(1) of former Title 26, Internal Revenue Code of 1939), as well as any other action or proceeding authorized by law in connection therewith, may be taken, begun, or prosecuted without regard to the period so fixed."

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Sec. 574. Residence for tax purposes

(1) For the purposes of taxation in respect of any person, or of his personal property, income, or gross income, by any State, Territory, possession, or political subdivision of any of the foregoing, or by the District of Columbia, such person shall not be deemed to have lost a residence or domicile in any State, Territory, possession, or political subdivision of any of the foregoing, or in the District of Columbia, solely by reason of being absent therefrom in compliance with military or naval orders, or to have acquired a residence or domicile in, or to have become resident in or a resident of, any other State, Territory, possession, or political subdivision of any of the foregoing, or the District of Columbia, while, and solely by reason of being, so absent. For the purposes of taxation in respect of the personal property, income, or gross income of any such person by any State, Territory, possession, or political subdivision of any of the foregoing, or the District of Columbia, of which such person is not a resident or in which he is not domiciled, compensation for military or naval service shall not be deemed income for services performed within, or from sources within, such State, Territory, possession, political subdivision, or District, and personal property shall not be deemed to be located or present in or to have a situs for taxation in such State, Territory, possession, or political subdivision, or district. Where the owner of personal property is absent from his residence or domicile solely by reason of compliance with military or naval orders, this section applies with respect to personal property, or the use thereof, within any tax jurisdiction other than such place of residence or domicile, regardless of where the owner may be serving in compliance with such orders. Nothing contained in this section shall prevent taxation by any State, Territory, possession, or political subdivision of any of the foregoing, or the District of Columbia in respect of personal property used in or arising from a trade or business, if it otherwise has jurisdiction. This section shall be effective as of September 8, 1939, except that it shall not require the crediting or refunding of any tax paid prior to October 6, 1942.

(2) When used in this section, (a) the term "personal property" shall include tangible and intangible property (including motor vehicles), and (b) the term "taxation" shall include but not be limited to licenses, fees, or excises imposed in respect to motor vehicles or the use thereof, but only if a license, fee, or excise required by the State or territory, possession, or District of Columbia of which the person is a resident or in which the person is domiciled has been paid.

SOURCE--(Oct. 17, 1940, ch. 888, art. V, Sec. 514, as added Oct. 6, 1942, ch. 581, Sec. 17, 56 Stat. 777; amended July 3, 1944, ch. 397, Sec. 1, 58 Stat. 722; Oct. 9, 1962, Pub. L. 87-771, 76 Stat. 768; Mar. 18, 1991, Pub. L. 102-12, Sec. 9(24), 105 Stat. 41.)

AMENDMENTS

1991 - Par. (1). Pub. L. 102-12, Sec. 9(24)(A), substituted "orders. Nothing" for "orders: Provided, That nothing".

Par. (2). Pub. L. 102-12, Sec. 9(24)(B), substituted "the use thereof, but only if a license, fee, or excise required by the State or territory, possession, or District of Columbia of which the person is a resident or in which the person is domiciled has been paid" for "the use thereof: Provided, That the license, fee, or excise required by the State, Territory, possession, or District of Columbia of which the person is a resident or in which he is domiciled has been paid".

1962 - Pub. L. 87-771 inserted sentence in par. (1) making this section applicable with respect to personal property, or the use thereof, within any tax jurisdiction other than the place of residence or domicile, regardless of where the owner may be serving in compliance with military or naval orders where the owner of personal property is absent from his residence or domicile solely by reason of compliance with such orders.

1944 - Act July 3, 1944, inserted "personal" before "property" in first sentence, "personal property", before "income or gross income", "and personal property shall not be deemed to be located or present in or to have a situs for taxation in such State, Territory, possession, or political subdivision, or district: Provided, That nothing contained in this section shall prevent taxation by any State, Territory, possession, or political subdivision of any of the foregoing, or the District of Columbia in respect of personal property used in or arising from a trade or business, if it otherwise has jurisdiction" after "or District" in second sentence, and substituted "October 6, 1942" for "the date of the enactment of the Soldiers' and Sailors' Civil Relief Act amendments of 1942" in third sentence.

CREDITING OR REFUNDING TANGIBLE PERSONAL PROPERTY TAX

Section 2 of act July 3, 1944, provided: "Nothing contained in this Act (amending this section) shall be construed to require the crediting or refunding of any tax in respect of tangible personal property (including licenses, fees, or excise imposed in respect of motor vehicles or the use thereof) paid prior to the date of its enactment (July 3, 1944)."



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