28 U.S.C. § 960
Section 960 · Tax liability
Current version, with additions and removals from the June 25, 1948 version.
(b) A tax under subsection (a) shall be paid on or before the due date of the tax under applicable nonbankruptcy law, unless—
(1) the tax is a property tax secured by a lien against property that is abandoned under section 554 of title 11, within a reasonable period of time after the lien attaches, by the trustee in a case under title 11; or
(2) payment of the tax is excused under a specific provision of title 11.
(c) In a case pending under chapter 7 of title 11, payment of a tax may be deferred until final distribution is made under section 726 of title 11, if—
(1) the tax was not incurred by a trustee duly appointed or elected under chapter 7 of title 11; or
(2) before the due date of the tax, an order of the court makes a finding of probable insufficiency of funds of the estate to pay in full the administrative expenses allowed under section 503(b) of title 11 that have the same priority in distribution under section 726(b) of title 11 as the priority of that tax.