11 U.S.C. · Bankruptcy
11 U.S.C. § 511

Rate of interest on tax claims

Ch. 5 — CREDITORS, THE DEBTOR, AND THE ESTATE
Title 11 U.S.C. ● ACTIVE Primary Source Ch. 5
Statutory Text

11 U.S.C. § 511 — Rate of interest on tax claims

U.S.C. Title 11 - BANKRUPTCY 11 U.S.C. United States Code, 2023 Edition Title 11 - BANKRUPTCY CHAPTER 5 - CREDITORS, THE DEBTOR, AND THE ESTATE SUBCHAPTER I - CREDITORS AND CLAIMS Sec. 511 - Rate of interest on tax claims From the U.S. Government Publishing Office, www.gpo.gov

§511. Rate of interest on tax claims

(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.)

Statutory Notes and Related Subsidiaries

Effective Date Section effective 180 days after Apr. 20, 2005, and not applicable with respect to cases commenced under this title before such effective date, except as otherwise provided, see section 1501 of Pub. L. 109–8, set out as an Effective Date of 2005 Amendment note under section 101 of this title.

Source: uscode.house.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC11-SEC-EE8850
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
11 U.S.C. § 511
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
f468f41c4f724b75...
Semantic Edges
Pending — corpus passes queued
The statutory text of 11 U.S.C. § 511 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
Navigate Corpus — Title 11
◈ Provenance
boisestandard.org United States Law U.S. Code Title 11 11 U.S.C. § 511