11 U.S.C. § 511 : US Code - Section 511: Rate of interest on tax claims

Search 11 U.S.C. § 511 : US Code - Section 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.