Title 31 — Money and Finance
Chapter 37 — Claims
§ 3713. Priority of Government claims
Statutory text
A claim of the United States Government shall be paid first when—
a person indebted to the Government is insolvent and—
the debtor without enough property to pay all debts makes a voluntary assignment of property;
property of the debtor, if absent, is attached; or
an act of bankruptcy is committed; or
the estate of a deceased debtor, in the custody of the executor or administrator, is not enough to pay all debts of the debtor.
This subsection does not apply to a case under title 11.
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 97–258 · 96 Stat. 972
Enacted · 31 U.S.C. § 3713
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 972.)
Source evidence
Code source credit
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 972.)
0 of 1 references resolved to an enrolled provision · 1 partial
Notes
historicalAndRevision
| Historical and Revision Notes | ||
|---|---|---|
| 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.
Credits
(Pub. L. 97–258, , 96 Stat. 972.)