31 U.S.C. § 3713 - Priority of Government claims

• Cite as: 31 U.S.C. § 3713

(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 as 31 U.S.C. § 3713

Source: Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 972.

Notes from the Office of Law Revision Counsel

current through 12/20/2021

In the section, the word "claim" is substituted for "debts" for consistency. The word "due" is omitted as unnecessary.