{"identifier":"/us/usc/t11/s511","title":11,"num":"\u00a7\u202f511.","heading":"Rate of interest on tax claims","text":"\u00a7\u202f511.\nRate of interest on tax claims\n(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.\n(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.","url":"https://projectusc.org/usc/t11/s511.html","content":[{"t":"sec","id":"/us/usc/t11/s511","children":[{"t":"num","text":"\u00a7\u202f511."},{"t":"heading","text":"Rate of interest on tax claims"},{"t":"subsec","id":"/us/usc/t11/s511/a","children":[{"t":"num","text":"(a)"},{"t":"content","text":" 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.","tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t11/s511/b","children":[{"t":"num","text":"(b)"},{"t":"content","text":" 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.","tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}