(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.
(Added Pub. L.
109-8, Title VII, §
704(a), April 20, 2005, 119 Stat. 125.)