119 STAT. 128
PUBLIC LAW 109–8—APR. 20, 2005
‘‘(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.’’. (b) PAYMENT OF AD VALOREM TAXES REQUIRED.—Section 503(b)(1)(B)(i) of title 11, United States Code, is amended by inserting ‘‘whether secured or unsecured, including property taxes for which liability is in rem, in personam, or both,’’ before ‘‘except’’. (c) REQUEST FOR PAYMENT OF ADMINISTRATIVE EXPENSE TAXES ELIMINATED.—Section 503(b)(1) of title 11, United States Code, is amended— (1) in subparagraph (B), by striking ‘‘and’’ at the end; (2) in subparagraph (C), by adding ‘‘and’’ at the end; and (3) by adding at the end the following: ‘‘(D) notwithstanding the requirements of subsection (a), a governmental unit shall not be required to file a request for the payment of an expense described in subparagraph (B) or (C), as a condition of its being an allowed administrative expense;’’. (d) PAYMENT OF TAXES AND FEES AS SECURED CLAIMS.—Section 506 of title 11, United States Code, is amended— (1) in subsection (b), by inserting ‘‘or State statute’’ after ‘‘agreement’’; and (2) in subsection (c), by inserting ‘‘, including the payment of all ad valorem property taxes with respect to the property’’ before the period at the end. SEC. 713. TARDILY FILED PRIORITY TAX CLAIMS.
Section 726(a)(1) of title 11, United States Code, is amended by striking ‘‘before the date on which the trustee commences distribution under this section;’’ and inserting the following: ‘‘on or before the earlier of— ‘‘(A) the date that is 10 days after the mailing to creditors of the summary of the trustee’s final report; or ‘‘(B) the date on which the trustee commences final distribution under this section;’’. SEC. 714. INCOME TAX RETURNS PREPARED BY TAX AUTHORITIES.
Section 523(a) of title 11, United States Code, as amended by sections 215 and 224, is amended— (1) in paragraph (1)(B)— (A) in the matter preceding clause (i), by inserting ‘‘or equivalent report or notice,’’ after ‘‘a return,’’; (B) in clause (i), by inserting ‘‘or given’’ after ‘‘filed’’; and (C) in clause (ii)— (i) by inserting ‘‘or given’’ after ‘‘filed’’; and (ii) by inserting ‘‘, report, or notice’’ after ‘‘return’’; and (2) by adding at the end the following:
VerDate 14-DEC-2004
08:19 Oct 26, 2006
Jkt 039194
PO 00001
Frm 00126
Fmt 6580
Sfmt 6581
E:\PUBLAW\PUBL001.119
APPS06
PsN: PUBL001
�
