The law › Title 28, Judiciary and Judicial Procedure › Chapter 57

28 U.S.C. 960: Tax liability

Created in 2005 by the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (Public Law 109-8). Not changed since. No bill we track in this Congress changes it.

How it got hereLaws that created or changed it, newest first

2005Bankruptcy Abuse Prevention and Consumer Protection Act of 2005created it

28 U.S.C. 960Tax liability

(a)Any officers and agents conducting any business under authority of a United…

(b)A tax under subsection (a) shall be paid on or before the due date of the tax…

(c)In a case pending under chapter 7 of title 11, payment of a tax may be deferred…

This CongressBills that change it or would

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past change
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This Congress

No bill we track in the 119th Congress changes this section.

How it got here

2005

Pub. L. 109–8 designated existing provisions as subsec. (a) and added subsecs. (b) and (c). (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.