Soldiers and Sailors Civil Relief Act
COAST GUARD PERSONNEL MANUAL CHAPTER 16.A.
16.A. SOLDIERS' AND SAILORS' CIVIL RELIEF ACT
16.A.1. PURPOSE
The Soldiers' and Sailors' Civil Relief Act of 1940,as amended,
authorizes civil courts to protect U.S. Armed Forces members'
interests by temporarily suspending the enforcement of
certain of their civil liabilities if their military service
impairs their ability to meet their obligations or assert
their rights. The paragraphs below outline the Soldiers' and
Sailors' Civil Relief Act's major provisions and more
important protections. The articles in parentheses cite where
in the Act the material under discussion appears. (Members
desiring further information or advice should see the Legal
Assistance Officer.)
16.A.2. GENERAL PROVISIONS (ARTICLE I)
16.A.2.a. CIVIL RIGHTS AND OBLIGATIONS
It is important to emphasize the fact that subject Act implies
to civil rights and obligations only and in no way relieves
persons in the Service from the eventual payment of debts or
other obligations incurred by them before entering such
Service. The subject Act will, when invoked in
appropriate cases, defer the payment of such debts and
obligations. It will defer the collection of taxes in
certain cases regardless of when the same became due and
payable. It is further important to observe that, with the
exception mentioned as to taxes, subject Act affords no
relief to persons in the Service against the collection of
debts or other obligations contracted or assumed by them
after entering such Service.
16.A.2.b. IMPACT OF SERVICE ON DEBT
The courts are vested with a wide latitude of discretionunder
the Act. In determining whether or not persons in the
Service are entitled to the relief sought, the courts will
in each case inquire into and ascertain whether or not the
ability of such persons to pay their debts or obligations
has been materially impaired by reason of their service. The
court will then determine the proper relief to be given.
16.A.2.c. PROPER APPLICATION
Many of the benefits of the subject Act do not flow
automatically to persons in the Service, but will be
extended to them only if a proper application for said
relief is made to a court having jurisdiction in the
matter.
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16.A.2.d. DEFINITION OF "SERVICE"
For the purpose of this section, the term "persons in the
Service" includes the following persons and no others: All
members of the United States Coast Guard, Coast Guard
Reserve, and all officers of the Public Health Service
detailed by proper authority for duty with the Coast Guard.
The term "service" means Federal service on active duty
with any branch of the Service heretofore mentioned as well
as training and education under the supervision of the
United States preliminary to induction into the Service.
The term "active service" includes the period during which
a person in service is absent from duty on account of
sickness, wounds, leave, or other lawful cause.
16.A.2.e. LENGTH OF SERVICE
The term "period of service" as used herein shall include the
time between the following dates: For persons in active
service from 17 October 1940, the date of the approval of
the Act, it begins with that date; for persons entering
active service after that date, with the date of entering
active duty. It shall terminate with the date of discharge
from active service, but in no case later than the date
when the Act ceases to be in force.
16.A.2.f. DEFINITION OF"PERSON"
The term "person," when used with reference to the holder of
any right alleged to exist against a person in the Service or
against a person secondarily liable under such right, shall
include individuals, parmerships, corporations, and any other
form of business association.
16.A.2.g. DEFINITION OF"COURT"
The term "court" includes any court of competent jurisdiction
of the United States or of any State, whether or not a court of
record.
16.A.2.h. APPLICABILITY TO OTHERS
Whenever pursuant to the Act the enforcement of anyobligation
or the performance of any other Act may be stayed, postponed,
or suspended as to a person in the Service, the court in its
discretion may also stay, postpone, or suspend said action
insofar as it applies to the accommodation makers, sureties,
guarantors, and endorsers thereon.
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COAST GUARD PERSONNEL MANUAL CHAPTER 16.A.
16.A.2.i. WHEN SERVICE PREVENTS A MEMBER'S COURT APPEARANCE
Whenever by reason of the service of a principal upon a
criminal bail bond the surety is prevented from enforcing the
attendance of said principal, the court may discharge such
surety and exonerate the bail. A waiver of the rights afforded
to persons who are secondafily liable in such cases is
permitted under subject Act provided it is executed in writing
by a separate instrument from the obligation itself, and
provided that the person so executing it has not entered the
Service subsequent to the execution thereof.
16.A.3. HOW THE ACT AFFECTS MILITARY MEMBERS
16.A.3.a. TEMPORARY SUSPENSION OF SOME CIVIL OBLIGATIONS
The primary purpose of the Soldiers' and Sailors' Civil Relief
Act of 1940, as amended, is to relieve military service members
from worry over their inability to meet their civil obligations
by temporarily suspending enforcement of certain civil
liabilities if such military service impairs their ability to
meet such obligations. The Act does not free a Service member
from obligations or impose any automatic moratorium on them.
It does, however, contain provisions designed to affordprotection
to those in service with regard to debts, leases, evictions,
interest rates, income taxes, personal property
taxes, real estate taxes, installment purchases, conditional
sales, repossessions, foreclosures, mortgages, storage charges,
life insurance, suits, judgments, attachments, executions,
garnishments, penalties, statutes of limitation, homesteads, and
mining claims. Protection is also provided under certain
circumstances and in certain cases for dependents, sureties,
endorsers, and persons jointly obligated with service members,
and persons under orders to report for induction. The
interpretation and application of the provisions of the
Soldiers' and Sailors' Civil Relief Act of 1940, as amended,
in particular cases involve the determination of issues of fact
and the exercise of judicial discretion, and are functions of the
civil courts. It should be noted that the construction which
the courts of the several States have place on certain provisions of
the Act is not uniform. In some States it seems to be the
policy of the courts to stay an action whenever the defendant is in
military service unless he or she files an waiver of the
benefits of the act, whereas in other States a stay is not
granted in the absence of a showing that the ability of the
Servicedefendant to conduct his or her defense is materially
affected by his oservice. It would be difficult to list those
States whose courts do or do not gliberal construction to the
provisions of the Act since in determiningservice member is
entitled to relief each case stands upon its factual
circumstancesand its own merits.
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COAST GUARD PERSONNEL MANUAL CHAPTER 16.A.
16.A.3.b. SERVICE MEMBER'S RIGHT TO AN ATTORNEY
Where an action is commenced in any court, if it is brought
to
the attention of the court that a default in the appearance
of
the defendant is a result of his or her being a member of the
Service the court shall not enter a judgment against such
person until it shall have first appointed an attorney to
represent the member. No attorney so appointed has the power
to
waive any right of the person for whom appointed or bind him
or
her by his or her acts. The court may in such cases require
bond of the plaintiff to protect the absent defendant in case
the judgment should be later set aside, or may make such
further order to enter judgment as in its opinion may be
necessary to protect the rights of the defendant. If the
court
does render judgment against an absent defendant in the
Service
and it appears that such person was prejudiced thereby, the
judgment may, upon a proper application made not later than
90
days after the termination of service, be opened by the court
ordering the same and the defendant permitted to defend,
provided it appears that the defendant has a meritorious or
legal defense.
16.A.3.c. STAYING A CIVIL ACTION DUE TO MEMBER'S SERVICE
At any stage of any action or proceeding in which a person in
the Service (or a person separated from such Service for a
period of not longer than 60 days) is either a plaintiff or a
defendant the court may on its own motion, or shall on
application to it by such person or someone in his or her
behalf, stay said proceedings as provided in subject Act
unless
in the opinion of the court the ability of the plaintiff to
prosecute the action or the defendant to conduct his or her
defense is not materially affected by reason of his or her
service. Where, upon bringing of any action which has for its
purpose the enforcement of the terms of any contract, such
action is stayed pursuant to the provisions of subject Act,
no
free or penalty shall accrue by reason of such stay.
16.A.3.d. STAYING A JUDGEMENT AGAINST A SERVICE MEMBER
The subject Act provides that in any action commenced in any
court against a person in the Service, the court may stay in
the execution of any judgment or order entered against such
persons; or may vacate or stay any attachment or garnishment
of
property, or money, or debts against such person in the hands
of another whether it be before or aRer judgment. A stay of
proceedings when ordered by the court under the provisions of
subject Act may be for the period of service and for three
months thereafer (or for any part of such period) and subject
to such terms as may be just, whether it be as to payments in
installments of such amounts and at such times as the court
may
fix or otherwise.
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COAST GUARD PERSONNEL MANUAL CHAPTER 16.A.
16.A.3.e. SERVICE TIME NOT COMPUTED IN STATUTE OF LIMITATIONS
The period of service will not be counted in computing the
time
limited by any law for the bringing of any action or
proceeding
by or against a person in the Service nor shall time be
counted
against a person in the Service in computing the time in
which
real property which has been sold or forfeited for any
obligation, tax, or assessment may be redeemed.
16.A.3.f. INTEREST LIMITED TO SIX PERCENT
No obligation or liability which bears interest at a rate in
excess of six percent and which was incurred by a person in
the
Service prior to entry, shall, during his or her period of
such
service which occurs after 6 October 1942, bear interest at a
rate greater than 6 percent unless a court upon application
made thereto by the obligee, determines that the ability of
the
person in service to pay a rate greater than 6 percent is not
materially affected by reason of his or her said service. The
term "interest" shall be construed in such event to include
service charges, renewal charges or fees, or any other
charges
(except bona fide insurance) in respect to such obligations
or
liabilities.
16.A.4. RENT, INSTALLMENT CONTRACTS, MORTGAGES, LIENS,
ASSIGNMENTS, AND LEASES (ARTICLE III)
16.A.4.a. DEPENDENTS' EVICTION PROTECTION
The dependents of a person in the Service cannot be evicted
during the term of service from premises occupied by them
chiefly for dwelling purposes where the agreed rent is not
more
than $150 a month, except by leave of court granted upon
application or in legal proceedings affecting the right of
possession. The court shall in such cases, upon application,
stay said proceedings for not more than three months as
provided in the Act unless it appears that the ability of the
person to pay the agreed rent is not materially affected by
reason of his/her service, or it may make such other order as
may be just. The Secretary is empowered to order an allotment
of the pay of a person in the Service in a reasonable
proportion to discharge rent on premises occupied by the
dependents of such person.
16.A.4.b. REAL ESTATE PAYMENTS WHILE IN THE SERVICE
No person who has received a deposit or installment under a
contract for the purchase of real or personal property from a
person who, after the date of payment of said installment,
has
entered the Service, shall exercise any right or option under
such contract to terminate the contract or resume possession
of
the property for nonpayment of any installment or for any
other
breach of said contract during the period of such person's
service, unless it be done by an action for that purpose in a
competent jurisdiction. The court may order a repayment of
prior installments or
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COAST GUARD PERSONNEL MANUAL CHAPTER I6.A.
deposits as a condition of terminating the contract or
resuming
possession of the property, and shall on an application to it
by such person in the Service, or by someone on his or her
behalf, order a stay of the proceedings as provided in
subject
Act, if in the opinion of the court the ability of the
defendant to comply with the terms of the contract is
materially affected by reason of his or her service; or the
court may make such other disposition of the case as will, in
its judgment, conserve the interests of all parties.
16.A.4.c. PROTECTIONS FOR MORTGAGE-HOLDERS
The provisions of this paragraph apply only to obligations
secured by mortgage, trust deed, or other security in the
nature of a mortgage upon real or personal property owned by
the person in the Service at the commencement of his or her
period of service and still owned by the person, which
obligations originated prior to such person' s period of
service. In any proceeding commenced in any court during the
period of service to enforce such obligation arising out of
nonpayment of any sum due or out of any other breach of the
terms thereof occurring prior to or during the period of such
service the court may, after heating, in its discretion, on
its
own motion, and shall, on application to it by such person in
service or some person on his/her behalf, unless in the
court's opinion the ability of the defendant to comply with
the
terms of the obligation is not materially affected by reason
of
his or her service: (1) Stay the proceedings as provided in
subject Act; or (2) make such other disposition of the case
as
may be equitable to conserve the interest of all parties. No
sale, foreclosure, or seizure shall be made of the property
of
a person in the Service for said person's nonpayment of any
obligation thereon, whether it be under a power of sale,
judgment, or otherwise after 6 October 1942 and during the
period of service or within three months thereafter, unless
such sale is an agreement between the parties as provided in
subject Act or upon an order previously granted by the court.
Said sale to be valid must also be approved by the court.
When
a proceeforeclose a mortgage, to resume possession of
personal
property, oterminate a contract for the purchase thereof, has
been stayed by the court, thmay, unless it would result in an
undue hardship to the dependents of member, have the property
appraised by three disinterested partiesand based upon said
appraisal order such sum as may be just paid to the
personService, or to the service member's dependents, as a
condition of fomortgage, resuming possession of the property
or
rescinding or terminating thecontract.
16.A.4.d. LESSORS' PROTECTIONS
A lease involving a Service member may be terminated by a
notice in writing to that effect, delivered to the lessor at
any time following the date of the beginning of such person's
service, provided: (1) Such lease covers premises occupied
for
dwelling, professional, business, agricultural, or similar
purposes; (2) such lease was executed by such person or
designated agent prior to this entry into the Service; (3)
the
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COAST GUARD PERSONNEL MANUAL CHAPTER 16.A.
premises so leased have been occupied for such purposes by
such
person or by the person and dependents. The delivery of the
notice terminating the lease may be accomplished by mailing
the
same to the lessor or the lessors agent. Where the lease
called
for monthly payments, the termination shall not become
effective until 30 days after the first date on which the
next
rental payment is due and payable subsequent to the date when
such notice is delivered and mailed. The lessor may obtain a
modification of the above provisions regarding the
termination
of a lease where the same is justified in the opinion of the
court.
16.A.4.e. MODEL LEASE CLAUSE
The Act does not relieve the service member from the
obligations of a lease entered into after entrance into the
Service. It is therefore suggested that wide publicity be
given
to the desirability of including a military clause in every
lease of real property. The following language is recommended
as accomplishing the desired protection for service
personnel.
The language is, or course, subject to modification dictated
by
local conditions.
The said LESSOR covenants and agrees that in the event
the said LESSEE shall be transferred from , or be
required to occupy Government quarters then, in
either
of such events, said LESSEE has and shall have the
right to terminate this lease before its expiration
date by delivering to the LESSOR a thirty
(30)-day written notice of such transfer of
assignment, and its effective date, said notice to be
sent to the LESSOR by registered mail.
16.A.4.f. FORECLOSURE PROTECTION
Persons in the Service and dependents of persons in service
are
protected against foreclosure or the enforcement of any lien
for storage of household goods, furniture, and personal
effects
during such person's service for three months thereafter, in
the same manner as is hereinabove set forth for the
protection
of a service member's mortgaged property.
16.A.4.g. INSURANCE AS COLLATERAL
Where any life insurance policy upon the life of a person in
the Service has been assigned before he or she entered the,
Service to secure the payment of any obligation of such
person,
the assignee of such policy (except the insurer in connection
with a policy loan) shall not during the period of such
person's service nor within one year thereafter exercise any
right of option by virtue of such assignment, unless it be
with
the consent of the insured in writing made during such period
of service or when the premiums thereon are due and unpaid,
or
upon the death of the insured, or upon leave of court granted
on an application made therefor by the assignee.
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COAST GUARD PERSONNEL MANUAL CHAPTER 16.A.
16.A.5. INSURANCE(ARTICLE IV)
16.A.5.a. DEFINITIONS
For the purpose of this paragraph the following definitions
shall apply:
1. The term "insured" includes any person (male or female)
on
active duty with the Armed Forces of the United States
except personnel performing an initial period of active
duty for training of three to six months under the
provisions of section 262 (c) of the Armed Forces Reserve
Act of 1952, as amended, who is the insured and the owner
and holder of a policy.
2. The term "policy" includes any contract of life insurance
on a life or endowment, or term plan, and any benefit in
the nature of life insurance arising out of a membership
in
any fraternal or beneficial association which was made
and
a premium paid before 6 October 1942, or not less than
180
days before the date the insured entered into the
military
service. A policy is not eligible for protection if it
contains any provision excluding or restricting liability
for death arising from or in connection with military
service or any activity which the insured may be called
upon to perform in connection with military service or
requires the payment of an additional premium because of
military service. A policy must be in force on a
premium-paying basis at the time of application for
benefits under the Act. Policies of United States
Government Life Insurance and National Service Life
Insurance are not included within the provisions of the
Act.
3. The term "premium" includes that amount specified in the
policy as a stipend to be paid by the insured at regular
intervals during the period therein stated, and
membership
dues and assessments in an association.
4. The term "insurer" includes any firm, corporation,
parnership, or association which is chartered or
authorized
to engage in the insurance business and to issue a policy
by the laws of a State of the United States or the United
States.
16.A.5.b. APPLICABILITY
The provisions of the Act are not available except upon
application made by the insured, by a person designated by
the
insured, or by the beneficiary if the insured is outside the
continental United States, Alaska, and the Panama Canal Zone.
Any writing signed by the insured designating a person, firm,
or corporation to make application for benefits under the Act
shall be sufficient authority for the making of such
application for the insured by such agent. When application
is
made by a person designated by the insured, the instrument or
other writing authorizing such action must be attached to the
application executed by the agent.
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16.A.5.c. PROTECTION MAXIMUM
The provisions of the Act are not applicable to insurance in
excess of $10,000 on the life of an insured, and a policy (or
policies) for a face amount exceeding that amount will be
divided into two policies at the request of the Veterans
Administration. If applications are made by an insured on
policies exceeding a face amount of $10,000 (one or more
polices with one or more insurers), without indicating a
preference, the Veterans Administration will select the
policy
(or policies) which affords the best security to the
Government.
16.A.5.d. FAILURE TO PAY PREMIUMS
A policy which has been brought within the provisions of the
Act shall not lapse or otherwise terminate for the nonpayment
of a premium or the nonpayment of any indebtedness or
interest,
during the period of military service of the insured and two
years thereafter, but this guarantee shall not extend for
more
than two years after the date when the Act ceases to be in
force. Premiums may be paid by the insured direct to the
insurer when due even though a policy has been placed under
the
protection of the Act; also after an indebtedness has been
established under authority of the Act payments may be made
from time to time to reduce the indebtedness. It is also the
insured's privilege to withdraw the policy from protection of
the Act at any time during the period of protection by making
such a request over the insured's signature either to
the insurance company or the Veterans Administration.
16.A.5.e. OBTAINING VA APPROVAL
Before any dividend is paid, or any loan or settlement made
on
a policy while protected by the provisions of the Act, the
written consent of the Veterans Administration must be
obtained. The United States will guarantee payment of
premiums
and interest thereon at the rate specified in the policy for
policy loans. If the amount guaranteed by the United States
is
not paid to the insurer prior to the expiration of the period
of protection under the Act, the amount due will be treated
by
the insurer as a policy loan. If the cash surrender value of
the policy is less than the amount then due, the policy shall
cease and terminate and the United States shall pay the
insurer
the difference between the amount guaranteed and the cash
surrender value. The amount paid by the United States to an
insurer shall become a debt to the United States by the
insured
on whose account payment was made.
16.A.5.f. PAYING DEATH CLAIMS
In the event a policy protected by the provisions of the Act
matures as a death claim, the insurer will deduct the amount
of
any unpaid premiums, with interest at the rate provided for
policy loans, from the proceeds of the policy and report the
amount so deducted to the Veterans Administration.
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COAST GUARD PERSONNEL MANUAL CHAPTER 16.A.
16.A.5.g. ACT'S PROVISIONS EXTENDED
Under the provisions of section 14 of the Selective Service
Act
of 1948 (Public Law 759, 80th Cong., 62 Stat. 623) the
provisions of the Soldiers' and Sailors' Civil Relief Act, as
amended, were extended until Such time as the Act is repealed
or otherwise terminated by a subsequent act of Congress.
16.A.6. TAXES(ARTICLE V)
16.A.6.a. RELIEVING TAX OBLIGATIONS
Under certain conditions subject Act relieves against any
unpaid taxes or assessments, whether general or special
(other
than taxes on income), whether falling due prior to or during
the period of service, respecting personal property, money,
or
credits, or real property owned and occupied for dwelling,
professional, business, or agricultural purposes by a person
in
the Service or the individuals dependents at the commencement
of the member's period of service and still so occupied by
his
or her dependents or employees. The Act does not prohibit
selling such property for delinquent taxes, but provides that
a
tax collect must first apply to obtain a court's permission
to
do so. If said property is sold, as aforesaid, the Service
member has a fight to begin an action to redeem the same
within
six months after the termination of the members service, but
not later than six months after the termination of the war.
Said delinquent taxes or assessments during the period of
service shall bear interest at six percent per annum and no
other penalty shall be added.
16.A.6.b. DEFERRING PAYING TAXES
Collecting income tax from Service members whose service
materially impairs their ability to pay such taxes, may,
where
application is made therefor, be deferred for a period of
time
extending not more than six months after the termination of
such person's service, but not later than six months after
termination of the war. The relief afforded by the subject
Act
applies whether the tax becomes due prior to or during the
person's term of service, and where such deferment is
granted,
no interest or penalty will be charged theton. The above
provisions do not provide for deferment in the filing of
income
tax returns. The collector may also require a financial
statement from the person requesting deferment of payment.
16.A.6.c. MAINTAINING RESIDENCE
For the purposes of taxation of a person, the persons
personal
property, or income by any State, territory, possession, or
political subdivision thereof, or the District of Columbia,
subject Act provides that no person in the Service shall be
deemed to have lost residence or domicile in any of the
foregoing solely by reason of being absent therefrom in
compliance with military or naval orders, nor to have become
a
resident
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COAST GUARD PERSONNEL MANUAL CHAPTER 16.A.
of any other State, territory, possession, political
subdivision, or the District of Columbia while and solely by
reason of being so absent. The compensation for military or
naval service shall not be deemed income for services
performed
within, or from sources within, such State, territory,
possession, political subdivision, or District, and personal
property shall not be deemed to be located or present in, or
have a situs for taxation in, any State, territory, or other
jurisdiction of which the person is not a resident, or in
which
the person is not domiciled. This Act does not prevent
taxation
by any State, territory, possession, or political subdivision
of any of the foregoing, or the District of Columbia in
respect
of personal property used in or arising from a trade or
business if it otherwise has jurisdiction. When used in this
section, "personal property" includes tangible and intangible
property (including motor vehicles); "taxation" includes (but
is not limited to) licenses, fees, or excises imposed in
respect to motor vehicles or the use thereoff provided the
license, fee, or excise required by the State, territory,
possession, or District of Columbia, of which the person is a
resident or in which the person is domiciled has been paid.
16.A.6.d. MODEL STATEMENT
Below is the general form of statement of a member of the
Armed
Forces to the State or local taxing authority claiming
exemption from personal property tax or income tax under the
Soldiers' and Sailors' Civil Relief Act, as amended. The form
of statement can be changed to cover the specific tax
involved
and may be altered to fit the facts as to place of duty
station
and domicile:
Exception from the tangible personal property tax
(income tax ) of the State of is hereby claimed
under the provisions of Section 514 of the Soldiers'
and Sailors' Civil Relief Act, as amended. The
undersigned, whose permanent residence is in the
State
of is a member of the Armed Forces and is
residing
in the State of solely in compliance with
military orders requiring the members presence in
this
area.
(Name and grade or rating
(Local residence )
(Service number ) USCG
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COAST GUARD PERSONNEL MANUAL CHAPTER 16.A.
16.A.7. FURTHER RELIEF (ARTICLE VII)
A person may, at any time during his or her period of service
or
within six months thereafter, apply to a court for relief in
respect to any obligation or liability incurred by such person
prior to his or her period of service or in respect of any tax
or
assessment, whether falling due prior to or during such
service.
The court, after appropriate notice and hearing, unless in its
opinion the ability of the applicant to comply with the terms
of
such obligation or liability or to pay such tax or assessment
has
not been materially affected by reason of his or her service,
may
grant the following relief:
1. If the obligation is an installment contract to purchase
real
estate, or is secured by a mortgage on real estate, stay
its
enforcement during the period of service, and from the date
of the member's release from active duty or the date of
application for relief, if made after such service, for a
period equal to the remainder of the life of the
instrument,
plus the time in service of the applicant, or any part of
such combined period, subject to the payment of the unpaid
principal and interest in equal installments during the
combined period, with interest thereon at the rate provided
in the instrument for installments paid when due.
2. A court similarly may stay other obligations, liabilities,
taxes, or assessments for a period of time equal to the
applicant's period of service or any part thereof. The
member
must pay principal and interest due in equal periodic
installments during the extended period, with interest at
the
rate prescribed in the obligation, liabilities, tax or
assessment, as if the member had paid when due.