Ch. 674                                       LAWS OF MARYLAND

(c)  When by law such property may be sold or forfeited to
enforce the collection of such tax or assessment, such person in
emergency management [and civil defense] service or a person
suffering injury or damage shall have the right to redeem or
commence an action to redeem such property, at any time not later
than six months after the termination of being in such category,
but this shall not be taken to shorten any period, now or
hereafter provided by the laws of this State for such redemption.

(d)  Whenever any tax or assessment shall not be paid when
due, such tax or assessment due and unpaid shall bear interest
until paid at the rate of 6 per centum per annum, and no other
penalty or interest shall be incurred by reason of such
nonpayment. Any lien for such unpaid taxes or assessment shall
also include such interest thereon.

27.

The collection from a person in emergency management [and
civil defense] service or a person suffering injury or damage of
any tax on the income of such person, whether falling due prior
to or during his period of being 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 impaired by reason
of being in such category. No interest on any amount of tax,
collection of 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.

29.

When a person in emergency management [and 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 fact found, or until such death is found by
a court of competent jurisdiction.

36.

All laws, ordinances, resolutions, and regulations of this
State and of any of its political subdivisions, and of any board,
department, bureau, commission, or other agency of the State or
of one of its political subdivisions, which relate to or concern
an emergency, actual or threatened, military or warlike

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