Effective - 28 Aug 2020, 2 histories
143.991. Armed Forces relief provision — Christopher J. Bosche memorial act. — 1. The period of service in the Armed Forces of the United States in a combat zone plus any period of continuous hospitalization outside this state attributable to such service plus the next one hundred eighty days shall be disregarded in determining, under regulations to be promulgated by the director of revenue, whether any act required by sections 143.011 to 143.996 was performed by a taxpayer within the time prescribed therefor.
2. In the case of any individual who dies during an induction period while in active service as a member of the Armed Forces of the United States, if such death occurred while the individual was serving in a combat zone or as a result of wounds, disease, or injury incurred while so serving, the tax imposed by sections 143.011 to 143.996 shall not apply with respect to the taxable year in which falls the date of his or her death, or with respect to any prior taxable year ending on or after the first day he or she so served in a combat zone.
3. (1) This subsection shall be known and may be cited as the "Christopher J. Bosche Memorial Act".
(2) In the case of a specified terrorist victim, the tax imposed pursuant to this chapter shall not apply:
(a) With respect to the taxable year in which falls the date of death; and
(b) With respect to any prior taxable year in the period beginning with the last taxable year ending before the taxable year in which the wounds or injury were incurred from an attack as described in subdivision (5)* of this subsection.
(3) The provisions of subdivision (1) of this subsection shall not apply to the amount of any tax imposed pursuant to this chapter which would be computed by only taking into account the items of income, gain, or other amounts determined to be taxable pursuant to 26 U.S.C. Section 692(d)(3), as amended.
(4) The provisions of subsection 1 of section 143.801 shall not apply to claims for a refund made pursuant to this subsection.
(5) For the purposes of this subsection, the term "specified terrorist victim" means any decedent who dies:
(a) As a result of wounds or injury incurred as a result of the terrorist attacks against the United States on September 11, 2001; or
(b) As a result of illness incurred as a result of an attack involving anthrax occurring on or after September 11, 2001, and before January 1, 2002.
Such term shall not include any individual identified by the Attorney General of the United States to have been a participant or conspirator in any such attack or a representative of such an individual.
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(L. 1972 S.B. 549, A.L. 2020 S.B. 676)
*Subdivision "(3)" appears in original rolls.