Issue link: https://mbozikis.ufcontent.com/i/1422521
68 Whether a request is timely or tardy is determined in relation to a court determined deadline (or "bar date") for the filing of such requests. In either case, however, notice and a hearing are required before an administrative expense claim will be allowed. Id. The categories of administrative expenses included in Section 503(b) are as follows: (i) the actual, necessary costs and expenses of preserving the bankruptcy estate, including (a) wages, salaries, and commissions for services rendered postpetition, (b) wages and benefits awarded as back pay, attributable to any postpetition period, as a result of a violation of Federal or State law by the debtor, provided that the court determines that such payment "will not substantially increase the probability of layoff or termination of current employees, or of nonpayment of domestic support obligations" during the pendency of the case, and (c) taxes incurred by the estate, including property taxes (other than taxes specified in Section 507(a)(8) of the Bankruptcy Code) and taxes attributable to an excessive allowance of a tentative carryback adjustment that the estate received (whether the taxable year to which such adjustment relates ended pre- or postpetition), and fines or penalties related to taxes in this category; 34 (ii) compensation and reimbursement awarded under Section 330 (which provides for reasonable compensation and reimbursement of expenses for actual and necessary services awarded to a trustee, examiner, ombudsman, debtor's attorney or other professional person retained with statutory authorization); 34 Also included in this category are the costs of obtaining postpetition unsecured credit in the ordinary course of business pursuant to Section 364 of the Bankruptcy Code. For a complete discussion of Section 364 of the Bankruptcy Code, see Chapter V.E.4.