11 U.S.C. 724: Treatment of certain liens

2010

• Pub. L. 111–327 substituted "507(a)(1)(C) or 507(a)(2)" for "507(a)(1)", "this chapter" for "chapter 7 of this title", and "507(a)(1)(A), 507(a)(1)(B)," for "507(a)(2)," and inserted "under each such section" after "such expenses". (Bankruptcy Technical Corrections Act of 2010) Law text · (b)

2005

• Pub. L. 109–8, §701(a)(1), inserted "(other than to the extent that there is a properly perfected unavoidable tax lien arising in connection with an ad valorem tax on real or personal property of the estate)" after "under this title" in introductory provisions. (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (b)
• Pub. L. 109–8, §701(a)(2), inserted "(except that such expenses, other than claims for wages, salaries, or commissions that arise after the date of the filing of the petition, shall be limited to expenses incurred under chapter 7 of this title and shall not include expenses incurred… (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (b)
• Pub. L. 109–8, §701(a)(3), added subsecs. (e) and (f). (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (e), (f)

1994

• Pub. L. 103–394, §304(h)(4), substituted "507(a)(6), or 507(a)(7)" for "or 507(a)(6)". · (b)
• Pub. L. 103–394, §501(d)(23), substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954 (26 U.S.C. 6323)". · (d)

1986

• Pub. L. 99–554 inserted reference to section 507(a)(6) of this title. · (b)

1984

• Pub. L. 98–353, §477(a)(1), substituted "a tax" for "taxes" in provisions preceding par. (1). · (b)
• Pub. L. 98–353, §477(a)(2), substituted "any holder of a claim of a kind specified" for "claims specified", "section 507(a)(1)" for "sections 507(a)(1)", and "or 507(a)(5) of this title" for "and 507(a)(5) of this title". · (b)
• Pub. L. 98–353, §477(a)(3), substituted "allowed tax claim" for "allowed claim". · (b)
• Pub. L. 98–353, §477(b), substituted "holder of a claim is entitled" for "creditor is entitled" and "holders" for "creditors" in two places. · (c)
• Pub. L. 98–353, §477(c), substituted "the priority of which" for "whose priority" and "the same as if such lien were a tax lien" for "the same as a tax lien". · (d)