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TITLE 11.  BANKRUPTCY  ·  UNITED STATES CODE

Chapter 5.  Creditors, the Debtor and the Estate

Subchapter I.  Creditors and Claims

11 USC § 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.

[Rev. 5-7-05]