1. (a) Against Whom Assessed. The following rules apply unless the law provides or the district court or BAP orders otherwise:

   1. (1) if an appeal is dismissed, costs are taxed against the appellant, unless the parties agree otherwise;
   2. (2) if a judgment is affirmed, costs are taxed against the appellant;
   3. (3) if a judgment is reversed, costs are taxed against the appellee;
   4. (4) if a judgment is affirmed or reversed in part, modified, or vacated, costs are taxed only as the district court or BAP orders.
2. (b) Costs for and Against the United States. Costs for or against the United States, its agency, or its officer may be assessed under (a) only if authorized by law.

3. (c) Costs on Appeal Taxable in the Bankruptcy Court. The following costs on appeal are taxable in the bankruptcy court for the benefit of the party entitled to costs under this rule:

   1. (1) producing any required copies of a brief, appendix, exhibit, or the record;
   2. (2) preparing and sending the record;
   3. (3) the reporter’s transcript, if needed to determine the appeal;
   4. (4) premiums paid for a bond or other security to preserve rights pending appeal; and
   5. (5) the fee for filing the notice of appeal.
4. (d) Bill of Costs; Objections. A party who wants costs taxed must, within 14 days after a judgment on appeal is entered, file with the bankruptcy clerk and serve an itemized and verified bill of costs. Objections must be filed within 14 days after the bill of costs is served, unless the bankruptcy court extends the time.

(Added Apr. 25, 2014, eff. Dec. 1, 2014; amended Apr. 26, 2018, eff. Dec. 1, 2018; Apr. 27, 2020, eff. Dec. 1, 2020; Apr. 2, 2024, eff. Dec. 1, 2024.)

Committee Notes on Rules—2014

This rule is derived from former Rule 8014 and F.R.App.P. 39. It retains the former rule’s authorization for taxing appellate costs against the losing party and its specification of the costs that may be taxed. The rule also incorporates some of the additional details regarding the taxing of costs contained in F.R.App.P. 39. Consistent with former Rule 8014, the bankruptcy clerk has the responsibility for taxing all costs. Subdivision (b), derived from F.R.App.P. 39(b), clarifies that additional authority is required for the taxation of costs by or against federal governmental parties.

Changes Made After Publication and Comment. No changes were made after publication and comment.

Committee Notes on Rules—2018 Amendment

The amendment of subdivision (c) conforms this rule with the amendment of F.R.Civ.P. 62, which is made applicable in adversary proceedings by Rule 7062. Rule 62 formerly required a party to provide a “supersedeas bond” to obtain a stay of the judgment and proceedings to enforce the judgment. As amended, Rule 62(b) allows a party to obtain a stay by providing a “bond or other security.”

Committee Notes on Rules—2020 Amendment

Subdivision (d) is amended to delete the reference to proof of service. This change reflects the recent amendment to Rule 8011(d) that eliminated the requirement of proof of service when filing and service are completed using a court’s electronic-filing system.

Committee Notes on Rules—2024 Amendment

The language of Rule 8021 has been amended as part of the general restyling of the Bankruptcy Rules to make them more easily understood and to make style and terminology consistent throughout the rules. These changes are intended to be stylistic only.