A member of the Armed Forces of the United States is required to file his New York State personal income tax return at the same time and in the same manner as any other taxpayer. However, see section 696 of the Tax Law with respect to the time for filing a New York State personal income tax return by a member of the Armed Forces of the United States serving in an area properly designated as a combat zone, or who is hospitalized as a result of such service. Also, see Part 157 of this Article for provisions relating to extensions of time to file New York State personal income tax returns.