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

Current as of January 01, 2024 | Updated by Findlaw Staff

(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.

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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, 2024 | https://codes.findlaw.com/us/title-31-money-and-finance/31-usc-sect-3713/

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