J. MILLARD TAWES, Governor 207

in such category, shall be deferred for a period extending not more
than six months after the termination of his period of being in such
category if such person's ability to pay such tax is materially im-
paired by reason of being in such category. No interest on any amount
of tax, collection o f which is deferred for any period under this
section, and no penalty for nonpayment of such amount during such
period, shall accrue for such period of deferment by, reason of such
nonpayment. The running of any statute of limitations against the
collection of such tax by distraint or otherwise shall be suspended
for the period of being in such category as to any individual the
collection of whose tax is deferred under this section, and for an
additional period of nine months beginning with the day following
the period of being in such category.

Administrative Remedies

28. When in any proceeding to enforce a civil right in any court
it is made to appear to the satisfaction of the court that any interest,
property, or contract has been transferred or acquired with intent to
delay the just enforcement of such right by taking advantage of
this sub-title, the court shall enter such judgment or make such
order as might lawfully be entered or made, the provisions of this
sub-title to the contrary notwithstanding.

29. When a person in civil defense service or a person suffering
injury or damage has been reported missing he shall be presumed to
continue in such category until accounted for, and no period herein
limited which begins or ends with the death of such person shall
begin or end until the death of such person is in f act found, or until
such death is found by a court of competent jurisdiction.

SO. Any interlocutory order made by any court under the pro-
visions of this sub-title may, upon the court's own motion or other-
wise, be revoked, modified, or extended by it upon such notice to the
parties affected as it may require.

31. If any one or more sections, clauses, sentences, or parts of
this sub-title shall for any reason be questioned in any court, and
shall be adjudged unconstitutional or invalid, such judgment shall
not affect, impair, or invalidate the remaining provisions thereof,
but shall b e confined in its operation to the specific provisions so held
unconstitutional or invalid, and the inapplicability or invalidity of
any section, clause, or provision of this sub-title in any one* or more
instances shall not be taken to affect or prejudice in any way its
applicability or validity in any other instance. _:

SEC. 2, And be it further enacted, That this Act shall take effect
June 1, 1962.

Approved March 23, 1962.