2.3.b Motor Vehicle Registration

• Jurisdiction: United States

b. Section 507(a)(8) Priority Taxes

Priority taxes as defined by 11 U.S.C. § 507(a)(8) include allowed unsecured claims for personal income taxes for years less than three years old or assessed less than 240 days; trust fund taxes; sales or excise taxes under three years old; employment taxes less than three years old; and certain other categories of taxes.

Priority [i.e., those taxes described in Bankruptcy Code § 507(a)(8)], to the extent that they are priority taxes, are treated as nondischargeable...