10-1-605. Suspension of license fees for persons in military service. (1) The collection from any person in the military service of the United States, as defined by the Soldiers' and Sailors' Civil Relief Act of October 17, 1940, as amended October 6, 1942, of any license fee or privilege fee or charge or tax for and as a prerequisite for carrying on any personal service occupation or any profession, annually, or for any other period of time, whether falling due prior to or during his period of military service, shall not be made for the period or any part thereof during which such person was in military service and for an additional period of 6 months after the termination of his period of military service, if such person were not actually professing, carrying on, and practicing his profession, avocation, or occupation in the state of Montana during such period as herein extended; and such person or licensee shall not be liable for such license fee, privilege fee, tax, or personal service charge for any period during which said conditions obtain.
     (2) The status, standing, and right of any such person or licensee under any of the laws of the state of Montana shall remain in the same force and effect in which said status, right, and standing existed at the time such person entered the military service of the United States, and for the whole period of such military service, and for an additional period of 6 months after the termination of said period of military service. At the end of said extended period said person shall be deemed to be and shall stand fully and completely restored to all the rights, privileges, of his profession, avocation, or occupation, to all intents and purposes as if he had not been absent in military service and had been regularly carrying on his profession, avocation, and occupation and regularly paying all fees and charges due for the same. After the termination of said extended period, 6 months following termination of his military service, said person shall be subject for the next ensuing annual period or any part thereof and regularly thereafter to all license fees, privilege fees, charges, and taxes then lawfully collectible pursuant to law.

     History: En. Sec. 1, Ch. 106, L. 1943; R.C.M. 1947, 84-5301.