Getting penalties and interest waived for military service

(a) The director shall remit the amount of penalties or interest added under this chapter to any tax, for which the following applies: (1) The property owner is a member of the National Guard or of a reserve component of the armed forces of the United States serving on active duty pursuant to deployment for a war or national emergency declared in accordance with federal law; (2) The taxes owed become due and payable during the period the property owner serves on active duty; (3) The property owner has provided proof of active duty status to the director; and (4) The taxes due and owing on the owner’s property are paid no later than 180 days from the date the property owner’s active duty is terminated. (b) The director shall adopt rules having the force and effect of law for the implementation, administration, and enforcement of this section. (c) For the purposes of this section, the following definitions apply unless the context clearly indicates or requires a different meaning. Active Duty. Full-time duty in the uniformed services. National Guard. The Army National Guard or the Air Force National Guard. Reserve Component of the Armed Forces of the United States. The air force reserve, army reserve, coast guard reserve, marine corps reserve, and naval reserve.