31 U.S. Code § 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.

Source

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 972.)

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.

This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


10 CFR - Energy

10 CFR Part 16 - SALARY OFFSET PROCEDURES FOR COLLECTING DEBTS OWED BY FEDERAL EMPLOYEES TO THE FEDERAL GOVERNMENT

10 CFR Part 1015 - COLLECTION OF CLAIMS OWED THE UNITED STATES

12 CFR - Banks and Banking

12 CFR Part 608 - COLLECTION OF CLAIMS OWED THE UNITED STATES

12 CFR Part 1073 - PROCEDURES FOR BUREAU DEBT COLLECTION

12 CFR Part 1208 - DEBT COLLECTION

12 CFR Part 1408 - COLLECTION OF CLAIMS OWED THE UNITED STATES

14 CFR - Aeronautics and Space

14 CFR Part 1261 - PROCESSING OF MONETARY CLAIMS (GENERAL)

17 CFR - Commodity and Securities Exchanges

17 CFR Part 143 - COLLECTION OF CLAIMS OWED THE UNITED STATES ARISING FROM ACTIVITIES UNDER THE COMMISSION'S JURISDICTION

22 CFR - Foreign Relations

22 CFR Part 34 - DEBT COLLECTION

22 CFR Part 309 - DEBT COLLECTION

29 CFR - Labor

29 CFR Part 20 - FEDERAL CLAIMS COLLECTION

29 CFR Part 1450 - COLLECTIONS OF CLAIMS OWED THE UNITED STATES

29 CFR Part 4903 - DEBT COLLECTION

36 CFR - Parks, Forests, and Public Property

36 CFR Part 1201 - COLLECTION OF CLAIMS

38 CFR - Pensions, Bonuses, and Veterans' Relief

38 CFR Part 1 - GENERAL PROVISIONS

45 CFR - Public Welfare

45 CFR Part 30 - CLAIMS COLLECTION

45 CFR Part 2506 - COLLECTION OF DEBTS

49 CFR - Transportation

49 CFR Part 89 - IMPLEMENTATION OF THE FEDERAL CLAIMS COLLECTION ACT

49 CFR Part 1018 - DEBT COLLECTION

 

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