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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6336

Sale of perishable goods

Ch. 64 — COLLECTION
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 64
Statutory Text

26 U.S.C. § 6336 — Sale of perishable goods

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 64 - COLLECTION Subchapter D - Seizure of Property for Collection of Taxes PART II - LEVY Sec. 6336 - Sale of perishable goods From the U.S. Government Publishing Office, www.gpo.gov

§6336. Sale of perishable goods

If the Secretary determines that any property seized is liable to perish, he shall appraise the value of such property and— (1) Return to owner If the owner of the property can be readily found, the Secretary shall give him notice of such determination of the appraised value of the property. The property shall be returned to the owner if, within such time as may be specified in the notice, the owner— (A) Pays to the Secretary an amount equal to the appraised value, or (B) Gives bond in such form, with such sureties, and in such amount as the Secretary shall prescribe, to pay the appraised amount at such time as the Secretary determines to be appropriate in the circumstances. (2) Immediate sale If the owner does not pay such amount or furnish such bond in accordance with this section, the Secretary shall as soon as practicable make public sale of the property in accordance with such regulations as may be prescribed by the Secretary.

(Aug. 16, 1954, ch. 736, 68A Stat. 786; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 116–25, title I, §1404(a), July 1, 2019, 133 Stat. 997.)

Editorial Notes

Amendments 2019—Pub. L. 116–25 struck out "or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense" after "to perish" in introductory provisions. 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date of 2019 Amendment Pub. L. 116–25, title I, §1404(b), July 1, 2019, 133 Stat. 997, provided that: "The amendment made by this section [amending this section] shall apply to property seized after the date of the enactment of this Act [July 1, 2019]."

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 6336
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The statutory text of 26 U.S.C. § 6336 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 64 — COLLECTION
26 U.S.C. § 630126 U.S.C. § 630226 U.S.C. § 630326 U.S.C. § 630426 U.S.C. § 630526 U.S.C. § 630626 U.S.C. § 630726 U.S.C. § 631126 U.S.C. § 631226 U.S.C. § 631326 U.S.C. § 631426 U.S.C. § 631526 U.S.C. § 631626 U.S.C. § 631726 U.S.C. § 632026 U.S.C. § 632126 U.S.C. § 632226 U.S.C. § 632326 U.S.C. § 632426 U.S.C. § 6324A26 U.S.C. § 6324B26 U.S.C. § 632526 U.S.C. § 632626 U.S.C. § 632726 U.S.C. § 633026 U.S.C. § 633126 U.S.C. § 633226 U.S.C. § 633326 U.S.C. § 633426 U.S.C. § 6335
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