Chap. 48.—An ACT to provide for the abatement of penalties and interest on cer-
tain taxes assessed against persons in the armed forces of the United States.

65]
Approved February 22, 1944

Be it enacted by the General Assembly of Virginia:

1. That any person who, on or after the first day of January, nine-
teen hundred and forty-one, was or is assessed with any real estate, per-
sonal property, income or capitation tax for any year during all or any
part of which he was or is in the armed forces of the United States, may,
during the period of such service and within one year after it is ter-
minated, pay the principal of such tax without the addition of any penalty
or interest thereon, either because of failure to file a return within the
time prescribed by law, if a return was required, or because of failure to
pay the tax within the time prescribed by law. Every such person desir-
ing to be relieved from the payment of such penalty or interest, or both,
shall make request therefor to the officer receiving the tax at the time
payment is made. If such officer shall be satisfied from the proof sub-
mitted or the evidence before him that such person was actually in such
service in such year or years, he shall abate such penalty and interest,
and he shall receive credit therefor in the settlement of his accounts ; pro-
vided, however, that such collecting officer, if a county or city treasurer,
a city or town collector, or other local collecting officer, shall at least an-
nually prepare a list in duplicate, certified by him, of all persons so re-
lieved, giving their names and addresses, the date on which such relici
was given in each case, the tax year and the kind of tax to which such
relief relates, and the amount of penalty and the amount of interest so
abated in each case, the original of which list he shall file with the officer
or body with whom or with which he makes settlement of his accounts,
at the time of such settlement, and the duplicate of which list he shall pre-
serve in his office. The words “penalty or interest”, as used in this act,
shall be construed to include also all accrued costs and charges which
may have been added to the principal of the tax. Nothing in this act shall
be construed as authorizing or requiring any refunds.

2. This act shall expire by limitation on June thirtieth, nineteen
hundred and forty-six.

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