Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 11000 Bankruptcy

Chapter 11000 Bankruptcy

County Tax Collectors' Reference Manual (2012)
Chapter 11000 - Bankruptcy
TABLE OF CONTENTS

General Overview

• 11000. BACKGROUND
• 11001. AREAS AFFECTING UNSECURED TAX COLLECTION

Automatic Stay

• 11010. CONCEPT OVERVIEW
• 11011. RELIEF FROM STAY

Pre-Petition Claim for Priority Unsecured Taxes

• 11020. CONCEPT OVERVIEW
• 11021. FILING SCHEDULE
• 11022. ASSESSMENT DATE
• 11023. PAYMENT PRIORITY AMONG OTHER TAXING AUTHORITIES
• 11024. DELINQUENCY PENALTIES
• 11025. INVOLUNTARY GAP
• 11026. SECURED CLAIMS FOR UNSECURED TAXES
• 11027. SECURED TAX CLAIMS

Post-Petition Claim for Taxes as an Administrative Expense

• 11030. CONCEPT OVERVIEW
• 11031. FILING OF POST-PETITION CLAIMS
• 11032. PAYMENT OF CLAIMS FOR POST-PETITION TAXES
• 11033. PENALTIES IN POST-PETITION TAX CLAIMS
• 11034. PRIORITY OF ADMINISTRATIVE EXPENSE BETWEEN CHAPTERS 7 & 11
• 11035. LIMITATION OF ADMINISTRATIVE EXPENSE TREATMENT TO THE EQUITABLE VALUE OF THE ASSET TAXED

General Unsecured Claims for Taxes

• 11040. CONCEPT OVERVIEW

Collection After Discharge

• 11050. CONCEPT OVERVIEW
• 11051. STATUS OF UNSECURED TAX LIENS
• 11052. SALES FREE AND CLEAR OF LIENS
• 11053. OBJECTIONS TO SALES FREE AND CLEAR OF LIENS

• 11000-11001 General Overview
  
• 11010-11011 Automatic Stay
  
• 11020-11027 Pre-Petition Claim for Priority Unsecured Taxes
  
• 11030-11035 Post-Petition Claim for Taxes as an Administrative Expenses
  
• 11040 General Unsecured Claims for Taxes
  
• 11050-11053 Collection After Discharge