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31 U.S.C. § 3713 - U.S. Code - Unannotated Title 31. Money and Finance § 3713. Priority of Government claims

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(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.

Cite this article: FindLaw.com - 31 U.S.C. § 3713 - U.S. Code - Unannotated Title 31. Money and Finance § 3713. Priority of Government claims - last updated January 01, 2018 | https://codes.findlaw.com/us/title-31-money-and-finance/31-usc-sect-3713.html


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