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NOTES:


Source

(Oct. 17, 1940, ch. 888, title V, § 511, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2858; amended Pub. L. 111–97, § 3(a), Nov. 11, 2009, 123 Stat. 3008.)

Prior Provisions

Prior sections 571 to 574 were omitted in the general amendment of this Act by Pub. L. 108–189.
Section 571, act Oct. 17, 1940, ch. 888, art. V, § 511, 54 Stat. 1189, related to land rights of persons under 21. See section 568 of this Appendix.
Section 572, acts Oct. 17, 1940, ch. 888, art. V, § 512, 54 Stat. 1190; Oct. 6, 1942, ch. 581, § 16, 56 Stat. 776, related to extension of benefits to persons serving with war allies of the United States. See section 514 of this Appendix.
Section 573, act Oct. 17, 1940, ch. 888, art. V, § 513, 54 Stat. 1190, related to deferral of income tax collection and the statute of limitations. See section 570 of this Appendix.
Section 574, act Oct. 17, 1940, ch. 888, art. V, § 514, as added Oct. 6, 1942, ch. 581, § 17, 56 Stat. 777; amended July 3, 1944, ch. 397, § 1, 58 Stat. 722; Pub. L. 87–771, Oct. 9, 1962, 76 Stat. 768; Pub. L. 102–12, § 9(24), Mar. 18, 1991, 105 Stat. 41, related to residence for tax purposes. See section 571 of this Appendix.

Amendments

2009—Subsec. (a). Pub. L. 111–97, § 3(a)(1), designated existing provisions as par. (1), inserted heading, and added par. (2).
Subsec. (c). Pub. L. 111–97, § 3(a)(3), added subsec. (c). Former subsec. (c) redesignated (d).
Subsec. (d). Pub. L. 111–97, § 3(a)(2), redesignated subsec. (c) as (d). Former subsec. (d) redesignated (e).
Subsec. (d)(1). Pub. L. 111–97, § 3(a)(4)(A), inserted “or the spouse of a servicemember” after “The personal property of a servicemember”.
Subsec. (d)(2). Pub. L. 111–97, § 3(a)(4)(B), inserted “or the spouse’s” after “servicemember’s”.
Subsecs. (e) to (g). Pub. L. 111–97, § 3(a)(2), redesignated subsecs. (d) to (f) as (e) to (g), respectively.

Effective Date of 2009 Amendment

Pub. L. 111–97, § 3(b), Nov. 11, 2009, 123 Stat. 3008, provided that: “Subsections (a)(2) and (c) of section 511 of such Act [Servicemembers Civil Relief Act] (50 App. U.S.C. 571), as added by subsection (a) of this section, and the amendments made to such section 511 by subsection (a)(4) of this section [amending this section], shall apply with respect to any return of State or local income tax filed for any taxable year beginning with the taxable year that includes the date of the enactment of this Act [Nov. 11, 2009].”

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