31 U.S.C. § 3713 — Priority of Government claims
U.S.C. Title 31 - MONEY AND FINANCE 31 U.S.C. United States Code, 2023 Edition Title 31 - MONEY AND FINANCE SUBTITLE III - FINANCIAL MANAGEMENT CHAPTER 37 - CLAIMS SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT Sec. 3713 - Priority of Government claims From the U.S. Government Publishing Office, www.gpo.gov
§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.)
Historical and Revision Notes Revised SectionSource (U.S. Code)Source (Statutes at Large)
3713(a) 31:191. R.S. §3466; Nov. 6, 1978, Pub. L. 95–598, §322(a), 92 Stat. 2678.
3713(b) 31:192. R.S. §3467; restated May 10, 1934, ch. 277, §518(a), 48 Stat. 760; Nov. 6, 1978, Pub. L. 95–598, §322(b), 92 Stat. 2679.
In the section, the word "claim" is substituted for "debts" for consistency. The word "due" is omitted as unnecessary. In subsection (a)(1), before clause (A), the word "paid" is substituted for "satisfied" for consistency. In clause (A)(i), the words "and the priority established shall extend as well to cases in which" are omitted because of the restatement. In clause (A)(ii), the word "property" is substituted for "estate and effects" to eliminate unnecessary words. The words "absconding, concealed, or" and "by process of law" are omitted as surplus. In subsection (a)(2), the words "The priority established under . . . however" are omitted as surplus. In subsection (b), the words "A representative of a person or an estate" are substituted for "executor, administrator, or assignee, or other" for clarity and to eliminate unnecessary words. The words "for whom or for which he acts", "satisfies and", and "from such person or estate" are omitted as surplus. The word "liable" is substituted for "answerable in his own person and estate" for consistency.