Chap. 207.—An ACT to provide for the abatement of penalties and interest on
certain taxes assessed against persons in the armed forces of the United States.

[S B 206]
Approved March 23, 1946

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 forty-one, was or is assessed with any real estate, personal
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 terminated,
pay the principal of such tax without the addition of any penalty or inter-
est thereon, either because of failure to file a return within the time pre-
scribed by law, if a return was required, or because of failure to pay the
tax within the time prescribed by law. Every such person desiring 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 submitted 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 re-
ceive credit therefor in the settlement of his accounts; provided, however,
that such collecting officer, if a county or city treasurer, a city or town
collector, or other local collecting officer, shall at least annually prepare
a list in duplicate, certified by him, of all persons so relieved, giving their
names and addresses, the date on which such relief 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 settle-
ment, and the duplicate of which list he shall preserve in his office. The
words “penalty or interest,” as used in this act, shall be construed to in-
clude 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 au-
thorizing or requiring any refunds.

This act shall expire by limitation on June thirtieth, nineteen
hundred forty-eight.