§ 511. Rate of interest on tax claims

160 words·~1 min read·/usc/title-11/section-511

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(a)If any provision of this title requires the payment of interest on a tax claim or on an administrative expense tax, or the payment of interest to enable a creditor to receive the present value of the allowed amount of a tax claim, the rate of interest shall be the rate determined under applicable nonbankruptcy law.

(b)In the case of taxes paid under a confirmed plan under this title, the rate of interest shall be determined as of the calendar month in which the plan is confirmed.

(Added Pub. L. 109–8, title VII, § 704(a), Apr. 20, 2005, 119 Stat. 125.)

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Pub. L. 109–8, title VII, § 704(a)
119 Stat. 125
section 1501 of Pub. L. 109–8

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§ 511

Rate of interest on tax claims

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U.S.C.§ 101

Pub. L.Pub. L. 109–8, title VII, § 704(a)

Stat.119 Stat. 125

Pub. L.section 1501 of Pub. L. 109–8

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