31 USC 3713 - Priority of Government claims

U.S Code last checked for updates: Nov 22, 2024

§ 3713.

Priority of Government claims

(a)

(1)

A claim of the United States Government shall be paid first when—

(A)

a person indebted to the Government is insolvent and—

(i)

the debtor without enough property to pay all debts makes a voluntary assignment of property;

(ii)

property of the debtor, if absent, is attached; or

(iii)

an act of bankruptcy is committed; or

(B)

the estate of a deceased debtor, in the custody of the executor or administrator, is not enough to pay all debts of the debtor.

(2)

This subsection does not apply to a case under title 11.

(b)

A representative of a person or an estate (except a trustee acting under title 11) paying any part of a debt of the person or estate before paying a claim of the Government is liable to the extent of the payment for unpaid claims of the Government.

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 972.)

cite as: 31 USC 3713