(a) A period of military service shall not be included in computing any period now or hereafter to be limited by any law, regulation, or order for the bringing of any action or proceeding in any court, board, bureau, commission, department, or other agency of government by or against any service member or by or against his or her heirs, executors, administrators, or assigns, whether the cause of action or the right or privilege to institute the action or proceeding accrued prior to or during the period of service, nor shall any part of the period be included in computing any period now or hereafter provided by any law for the redemption of real property sold or forfeited to enforce any obligation, tax, or assessment.
(b) This section shall not apply with respect to any period of limitation prescribed by or under the federal Internal Revenue Code.
(Amended by Stats. 2018, Ch. 555, Sec. 6. (AB 3212) Effective January 1, 2019.)