11 U.S.C. § 511
Section 511 · Rate of interest on tax claims
This is § 704 of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005
Amended 1 time on record
Applied in 122 court decisions — leading case United States v. Gallagher (1950)
Most recently applied in In re Maremont Corp. (May 2019)
Cases citing this section usually also cite 11 U.S.C. § 501 · 28 U.S.C. § 157 · 11 U.S.C. § 506
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
(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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Effective Date
Section effective 180 days after Apr. 20, 2005, and not applicable with respect to cases commenced under this title before such effective date, except as otherwise provided, see section 1501 of Pub. L. 109–8, set out as an Effective Date of 2005 Amendment note under section 101 of this title.