{"identifier":"/us/usc/t11/s511","title_num":"11","num":"§ 511.","heading":"Rate of interest on tax claims","status":null,"guid":"ida540089b-188b-11eb-9146-c929ce8d9b02","source_credit":"(Added Pub. L. 109–8, title VII, § 704(a), Apr. 20, 2005, 119 Stat. 125.)","seq_in_title":60,"parent_identifier":"/us/usc/t11/ch5/schI","ancestors":[{"identifier":"/us/usc/t11","level":"title","num":"Title 11—","heading":"BANKRUPTCY","status":null,"is_section":false},{"identifier":"/us/usc/t11/ch5","level":"chapter","num":"CHAPTER 5—","heading":"CREDITORS, THE DEBTOR, AND THE ESTATE","status":null,"is_section":false},{"identifier":"/us/usc/t11/ch5/schI","level":"subchapter","num":"SUBCHAPTER I—","heading":"CREDITORS AND CLAIMS","status":null,"is_section":false}],"xml":"<section xmlns=\"http://xml.house.gov/schemas/uslm/1.0\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:dc=\"http://purl.org/dc/elements/1.1/\" xmlns:dcterms=\"http://purl.org/dc/terms/\" style=\"-uslm-lc:I80\" id=\"ida540089b-188b-11eb-9146-c929ce8d9b02\" identifier=\"/us/usc/t11/s511\"><num value=\"511\">§ 511.</num><heading> Rate of interest on tax claims</heading><subsection style=\"-uslm-lc:I11\" class=\"indent0\" id=\"ida540089c-188b-11eb-9146-c929ce8d9b02\" identifier=\"/us/usc/t11/s511/a\"><num value=\"a\">(a)</num><content> 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.</content>\n</subsection>\n<subsection style=\"-uslm-lc:I11\" class=\"indent0\" id=\"ida540089d-188b-11eb-9146-c929ce8d9b02\" identifier=\"/us/usc/t11/s511/b\"><num value=\"b\">(b)</num><content> 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.</content>\n</subsection>\n<sourceCredit id=\"ida5402fae-188b-11eb-9146-c929ce8d9b02\">(Added <ref href=\"/us/pl/109/8/tVII/s704/a\">Pub. L. 109–8, title VII, § 704(a)</ref>, <date date=\"2005-04-20\">Apr. 20, 2005</date>, <ref href=\"/us/stat/119/125\">119 Stat. 125</ref>.)</sourceCredit>\n<notes type=\"uscNote\" id=\"ida5402faf-188b-11eb-9146-c929ce8d9b02\">\n<note style=\"-uslm-lc:I74\" role=\"crossHeading\" topic=\"statutoryNotes\" id=\"ida5402fb0-188b-11eb-9146-c929ce8d9b02\"><heading class=\"centered\"><b>Statutory Notes and Related Subsidiaries</b></heading></note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDate\" id=\"ida5402fb1-188b-11eb-9146-c929ce8d9b02\"><heading class=\"centered smallCaps\">Effective Date</heading><p style=\"-uslm-lc:I21\" class=\"indent0\">Section effective 180 days after <date date=\"2005-04-20\">Apr. 20, 2005</date>, and not applicable with respect to cases commenced under this title before such effective date, except as otherwise provided, see <ref href=\"/us/pl/109/8/s1501\">section 1501 of Pub. L. 109–8</ref>, set out as an Effective Date of 2005 Amendment note under <ref href=\"/us/usc/t11/s101\">section 101 of this title</ref>.</p>\n</note>\n</notes>\n</section>","provision":null,"duplicates":[],"release":{"label":"116-182","currency_date":"2020-10-21","congress":116,"law_num":182,"excluded_laws":[],"update_num":null,"seq":216,"is_partial":false,"caveat":null,"titles_affected":["08","11","15","18","18a","25","31","32","38","42","47","51"],"ingested_titles":[]},"served_from":{"label":"116-182","currency_date":"2020-10-21","congress":116,"law_num":182,"excluded_laws":[],"update_num":null,"seq":216,"is_partial":false,"caveat":null,"titles_affected":["08","11","15","18","18a","25","31","32","38","42","47","51"],"ingested_titles":[]},"content_first_seen":{"label":"116-182","currency_date":"2020-10-21","congress":116,"law_num":182,"excluded_laws":[],"update_num":null,"seq":216,"is_partial":false,"caveat":null,"titles_affected":["08","11","15","18","18a","25","31","32","38","42","47","51"],"ingested_titles":[]},"is_exact":true,"note":null}