
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6336]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 64--COLLECTION
 
        Subchapter D--Seizure of Property for Collection of Taxes
 
                              PART II--LEVY
 
Sec. 6336. Sale of perishable goods

    If the Secretary determines that any property seized is liable to 
perish or become greatly reduced in price or value by keeping, or that 
such property cannot be kept without great expense, he shall appraise 
the value of such property and--

                         (1) Return to owner

        If the owner of the property can be readily found, the Secretary 
    shall give him notice of such determination of the appraised value 
    of the property. The property shall be returned to the owner if, 
    within such time as may be specified in the notice, the owner--
            (A) Pays to the Secretary an amount equal to the appraised 
        value, or
            (B) Gives bond in such form, with such sureties, and in such 
        amount as the Secretary shall prescribe, to pay the appraised 
        amount at such time as the Secretary determines to be 
        appropriate in the circumstances.

                         (2) Immediate sale

        If the owner does not pay such amount or furnish such bond in 
    accordance with this section, the Secretary shall as soon as 
    practicable make public sale of the property in accordance with such 
    regulations as may be prescribed by the Secretary.

(Aug. 16, 1954, ch. 736, 68A Stat. 786; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.

                  Section Referred to in Other Sections

    This section is referred to in sections 6335, 6863, 7103 of this 
title.
