§346. Special provisions related to the treatment of State and local taxes — Inbound Citations

Citations to 11 U.S.C. § 346 as a whole

• 11 U.S.C. § 106(a)(1)

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  (1) Sections 105, 106, 107, 108, 303, 346, 362, 363, 364, 365, 366, 502, 503, 505, 506, 510, 522, 523, 524, 525, 542, 543, 544, 545, 546, 547, 548, 549, 550, 551, 552, 553, 722, 724, 726, 744, 749, 764, 901, 922, 926, 928, 929, 944, 1107, 1141, 1142, 1143, 1146, 1201, 1203, 1205, 1206, 1227, 1231, 1301, 1303, 1305, and 1327 of this title.
• 11 U.S.C. § 1146(b)

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  (b) The court may authorize the proponent of a plan to request a determination, limited to questions of law, by a State or local governmental unit charged with responsibility for collection or determination of a tax on or measured by income, of the tax effects, under section 346 of this title and under the law imposing such tax, of the plan. In the event of an actual controversy, the court may declare such effects after the earlier of—

  (1) the date on which such governmental unit responds to the request under this subsection; or

  (2) 270 days after such request.
• 11 U.S.C. § 1231(b)

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  (b) The court may authorize the proponent of a plan to request a determination, limited to questions of law, by any governmental unit charged with responsibility for collection or determination of a tax on or measured by income, of the tax effects, under section 346 of this title and under the law imposing such tax, of the plan. In the event of an actual controversy, the court may declare such effects after the earlier of—

  (1) the date on which such governmental unit responds to the request under this subsection; or

  (2) 270 days after such request.