28 U.S.C. § 960
Tax liability
United States · Title 28 — JUDICIARY AND JUDICIAL PROCEDURE · Status: effective
Cite this
- Citation
- 28 U.S.C. § 960, Tax liability, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/465150
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Full text
A tax under subsection (a) shall be paid on or before the due date of the tax under applicable nonbankruptcy law, unless—
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—
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Bankruptcy Abuse Prevention and Consumer Protection Act of 2005