PUBLIC LAW 108–189—DEC. 19, 2003
117 STAT. 2859
‘‘(3) EXCEPTION FOR PROPERTY USED IN TRADE OR BUSINESS.—This section does not prevent taxation by a tax jurisdiction with respect to personal property used in or arising from a trade or business, if it has jurisdiction. ‘‘(4) RELATIONSHIP TO LAW OF STATE OF DOMICILE.—Eligibility for relief from personal property taxes under this subsection is not contingent on whether or not such taxes are paid to the State of domicile. ‘‘(d) INCREASE OF TAX LIABILITY.—A tax jurisdiction may not use the military compensation of a nonresident servicemember to increase the tax liability imposed on other income earned by the nonresident servicemember or spouse subject to tax by the jurisdiction. ‘‘(e) FEDERAL INDIAN RESERVATIONS.—An Indian servicemember whose legal residence or domicile is a Federal Indian reservation shall be taxed by the laws applicable to Federal Indian reservations and not the State where the reservation is located. ‘‘(f) DEFINITIONS.—For purposes of this section: ‘‘(1) PERSONAL PROPERTY.—The term ‘personal property’ means intangible and tangible property (including motor vehicles). ‘‘(2) TAXATION.—The term ‘taxation’ includes licenses, fees, or excises imposed with respect to motor vehicles and their use, if the license, fee, or excise is paid by the servicemember in the servicemember’s State of domicile or residence. ‘‘(3) TAX JURISDICTION.—The term ‘tax jurisdiction’ means a State or a political subdivision of a State.
‘‘TITLE VI—ADMINISTRATIVE REMEDIES ‘‘SEC. 601. INAPPROPRIATE USE OF ACT.
50 USC app. 581.
‘‘If a court determines, in any proceeding to enforce a civil right, that any interest, property, or contract has been transferred or acquired with the intent to delay the just enforcement of such right by taking advantage of this Act, the court shall enter such judgment or make such order as might lawfully be entered or made concerning such transfer or acquisition. ‘‘SEC. 602. CERTIFICATES OF SERVICE; PERSONS REPORTED MISSING.
50 USC app. 582.
‘‘(a) PRIMA FACIE EVIDENCE.—In any proceeding under this Act, a certificate signed by the Secretary concerned is prima facie evidence as to any of the following facts stated in the certificate: ‘‘(1) That a person named is, is not, has been, or has not been in military service. ‘‘(2) The time and the place the person entered military service. ‘‘(3) The person’s residence at the time the person entered military service. ‘‘(4) The rank, branch, and unit of military service of the person upon entry. ‘‘(5) The inclusive dates of the person’s military service. ‘‘(6) The monthly pay received by the person at the date of the certificate’s issuance. ‘‘(7) The time and place of the person’s termination of or release from military service, or the person’s death during military service.
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