
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: 31USC3713]

 
                       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

    (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.)

                                          Historical and Revision Notes
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---------------------------------
           Revised Section                   Source (U.S. Code)                
Source (Statutes at Large)
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---------------------------------
3713(a)..............................  31:191.                         R.S. Sec
.  3466; Nov. 6, 1978, Pub. L. 95-
                                                                        598, Se
c.  322(a), 92 Stat. 2678.
3713(b)..............................  31:192.                         R.S. Sec
.  3467; restated May 10, 1934,
                                                                        ch. 277
, Sec.  518(a), 48 Stat. 760;
                                                                        Nov. 6,
 1978, Pub. L. 95-598, Sec.
                                                                        322(b),
 92 Stat. 2679.
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---------------------------------

    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.

                  Section Referred to in Other Sections

    This section is referred to in title 20 section 1087-2; title 22 
section 1631g; title 26 sections 6327, 6901, 7421, 7437; title 28 
section 3003; title 29 section 1368; title 30 section 934; title 41 
section 108; title 48 section 1423a; title 50 App. section 34.
