PUBLIC LAW 109–8—APR. 20, 2005
119 STAT. 125
SEC. 702. TREATMENT OF FUEL TAX CLAIMS.
Section 501 of title 11, United States Code, is amended by adding at the end the following: ‘‘(e) A claim arising from the liability of a debtor for fuel use tax assessed consistent with the requirements of section 31705 of title 49 may be filed by the base jurisdiction designated pursuant to the International Fuel Tax Agreement (as defined in section 31701 of title 49) and, if so filed, shall be allowed as a single claim.’’. SEC. 703. NOTICE OF REQUEST FOR A DETERMINATION OF TAXES.
Section 505(b) of title 11, United States Code, is amended— (1) in the first sentence, by inserting ‘‘at the address and in the manner designated in paragraph (1)’’ after ‘‘determination of such tax’’; (2) by striking ‘‘(1) upon payment’’ and inserting ‘‘(A) upon payment’’; (3) by striking ‘‘(A) such governmental unit’’ and inserting ‘‘(i) such governmental unit’’; (4) by striking ‘‘(B) such governmental unit’’ and inserting ‘‘(ii) such governmental unit’’; (5) by striking ‘‘(2) upon payment’’ and inserting ‘‘(B) upon payment’’; (6) by striking ‘‘(3) upon payment’’ and inserting ‘‘(C) upon payment’’; (7) by striking ‘‘(b)’’ and inserting ‘‘(2)’’; and (8) by inserting before paragraph (2), as so designated, the following: ‘‘(b)(1)(A) The clerk shall maintain a list under which a Federal, State, or local governmental unit responsible for the collection of taxes within the district may— ‘‘(i) designate an address for service of requests under this subsection; and ‘‘(ii) describe where further information concerning additional requirements for filing such requests may be found. ‘‘(B) If such governmental unit does not designate an address and provide such address to the clerk under subparagraph (A), any request made under this subsection may be served at the address for the filing of a tax return or protest with the appropriate taxing authority of such governmental unit.’’.
Records.
SEC. 704. RATE OF INTEREST ON TAX CLAIMS.
(a) IN GENERAL.—Subchapter I of chapter 5 of title 11, United States Code, is amended by adding at the end the following: ‘‘§ 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.’’.
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