{"identifier":"/us/usc/t11/s1146","title":11,"num":"\u00a7\u202f1146.","heading":"Special tax provisions","text":"\u00a7\u202f1146.\nSpecial tax provisions\n(a) The issuance, transfer, or exchange of a security, or the making or delivery of an instrument of transfer under a plan confirmed under section 1129 or 1191 of this title, may not be taxed under any law imposing a stamp tax or similar tax.\n(b) The court may authorize the proponent of a plan to request a determination, limited to questions of law, by a State or local governmental unit charged with responsibility for collection or determination of a tax on or measured by income, of the tax effects, under\n(1) the date on which such governmental unit responds to the request under this subsection; or\n(2) 270 days after such request.","url":"https://projectusc.org/usc/t11/s1146.html","content":[{"t":"sec","id":"/us/usc/t11/s1146","children":[{"t":"num","text":"\u00a7\u202f1146."},{"t":"heading","text":"Special tax provisions"},{"t":"subsec","id":"/us/usc/t11/s1146/a","children":[{"t":"num","text":"(a)"},{"t":"content","text":" The issuance, transfer, or exchange of a security, or the making or delivery of an instrument of transfer under a plan confirmed under section 1129 or 1191 of this title, may not be taxed under any law imposing a stamp tax or similar tax.","tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t11/s1146/b","children":[{"t":"num","text":"(b)"},{"t":"chapeau","text":" The court may authorize the proponent of a plan to request a determination, limited to questions of law, by a State or local governmental unit charged with responsibility for collection or determination of a tax on or measured by income, of the tax effects, under ","children":[{"t":"ref","text":"section 346 of this title","href":"/us/usc/t11/s346","tail":" and under the law imposing such tax, of the plan. In the event of an actual controversy, the court may declare such effects after the earlier of\u2014"}]},{"t":"para","id":"/us/usc/t11/s1146/b/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" the date on which such governmental unit responds to the request under this subsection; or","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t11/s1146/b/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" 270 days after such request.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}