2010 U.S. Code
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
View Metadata| Publication Title | United States Code, 2006 Edition, Supplement 4, Title 31 - MONEY AND FINANCE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | 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 |
| Contains | section 3713 |
| Date | 2010 |
| Laws in Effect as of Date | January 7, 2011 |
| Positive Law | Yes |
| Disposition | standard |
| Source Credit | Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 972. |
| Statutes at Large References | 48 Stat. 760 92 Stat. 2678, 2679 96 Stat. 972 |
| Public Law References | Public Law 95-598, Public Law 97-258 |
§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.)
| Revised Section | Source (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.
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the U.S. site. Please check official sources.
