28 U.S.C. § 960 — Tax liability

Page 339 TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE § 991 Editorial Notes AMENDMENTS 1978—Subsec. (b). Pub. L. 95–598 substituted ‘‘Except as provided in section 1166 of title 11, a trustee’’ for ‘‘A trustee’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95–598 effective Oct. 1, 1979, see section 402(c) of Pub. L. 95–598, set out as an Effec- tive Date note preceding section 101 of Title 11, Bank- ruptcy. § 960. Tax liability (a) Any officers and agents conducting any business under authority of a United States court shall be subject to all Federal, State and local taxes applicable to such business to the same extent as if it were conducted by an indi- vidual or corporation. (b) A tax under subsection (a) shall be paid on or before the due date of the tax under applica- ble nonbankruptcy law, unless— (1) the tax is a property tax secured by a lien against property that is abandoned under sec- tion 554 of title 11, within a reasonable period of time after the lien attaches, by the trustee in a case under title 11; or (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 insuffi- ciency 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. (June 25, 1948, ch. 646, 62 Stat. 927; Pub. L. 109–8, title VII, § 712(a), Apr. 20, 2005, 119 Stat. 127.) HISTORICAL AND REVISION NOTES Based on title 28, U.S.C., 1940 ed., § 124a (June 18, 1934, ch. 585, 48 Stat. 993). A proviso in section 124a of title 28, U.S.C., 1940 ed., relating to taxes accruing prior to the effective date of the 1934 act, was omitted as obsolete. References in section 124a of title 28, U.S.C., 1940 ed., to specific officers was omitted as covered by the words ‘‘Any officers.’’ Word ‘‘Federal’’ was added before ‘‘State’’ in recogni- tion of the liability of such officers for Federal taxes under the revenue laws. Changes in phraseology were made. Editorial Notes AMENDMENTS 2005—Pub. L. 109–8 designated existing provisions as subsec. (a) and added subsecs. (b) and (c). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2005 AMENDMENT Amendment by Pub. L. 109–8 effective 180 days after Apr. 20, 2005, and not applicable with respect to cases commenced under Title 11, Bankruptcy, before such ef- fective date, except as otherwise provided, see section 1501 of Pub. L. 109–8, set out as a note under section 101 of Title 11. § 961. Office expenses of clerks Each clerk of court shall be allowed his nec- essary office expenses when authorized by the Director of the Administrative Office of the United States Courts. (June 25, 1948, ch. 646, 62 Stat. 927.) HISTORICAL AND REVISION NOTES Based on title 28, U.S.C., 1940 ed., §§ 544, 563 (Mar. 3, 1891, ch. 517, § 2, 26 Stat. 826; Feb. 26, 1919, ch. 49, § 5, 40 Stat. 1182; Mar. 4, 1921, ch. 161, § 1, 41 Stat. 1412; June 1, 1922, ch. 204, title II, 42 Stat. 616; May 17, 1932, ch. 190, 47 Stat. 158; June 25, 1936, ch. 804, 49 Stat. 1921). Section consolidates parts of sections 544 and 563 of title 28, U.S.C., 1940 ed. For remainder of such sections, see Distribution Table. Changes were made in phraseology. [§ 962. Repealed. Pub. L. 89–554, § 8(a), Sept. 6, 1966, 80 Stat. 663] Section, act June 25, 1948, ch. 646, 62 Stat. 927, related to traveling expenses and subsistence for officers and employees of the courts of the United States and of the Administrative Office of the United States Courts. § 963. Courts defined As used in this chapter, unless the context in- dicates otherwise, the words ‘‘court’’ and ‘‘courts’’ include the Supreme Court of the United States and the courts enumerated in sec- tion 610 of this title. (June 25, 1948, ch. 646, 62 Stat. 927.) HISTORICAL AND REVISION NOTES This section was included to embrace the Supreme Court and all courts under the supervision of the Ad- ministrative Office of the United States Courts. See section 610 of this title and reviser’s note thereunder. CHAPTER 58—UNITED STATES SENTENCING COMMISSION Sec. 991. United States Sentencing Commission; estab- lishment and purposes. 992. Terms of office; compensation. 993. Powers and duties of Chair. 994. Duties of the Commission. 995. Powers of the Commission. 996. Director and staff. 997. Annual report. 998. Definitions. Editorial Notes AMENDMENTS 1994—Pub. L. 103–322, title XXVIII, § 280005(c)(1), Sept. 13, 1994, 108 Stat. 2097, substituted ‘‘Chair’’ for ‘‘Chair- man’’ in item 993. § 991. United States Sentencing Commission; es- tablishment and purposes (a) There is established as an independent commission in the judicial branch of the United States a United States Sentencing Commission which shall consist of seven voting members and one nonvoting member. The President, after consultation with representatives of judges,