{"data":{"id":"us/11-u.s.c.-511","jurisdiction":"us","citation":"11 U.S.C. § 511","heading":"Rate of interest on tax claims","body":"(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.","path":["Title 11—BANKRUPTCY","CHAPTER 5—CREDITORS, THE DEBTOR, AND THE ESTATE"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc11@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:56:12Z","sha256":"694d8545f6624b8aef66f3ac5298f90f789161a4b915dcacbe4d05b1d711c566","source_id":"us","stale":false,"prev":"us/11-u.s.c.-510","next":"us/11-u.s.c.-521"},"notice":"GroundRules: Original legal text. Not legal advice."}