
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 40USC301]

 
             TITLE 40--PUBLIC BUILDINGS, PROPERTY, AND WORKS
 
                     CHAPTER 4--THE PUBLIC PROPERTY
 
Sec. 301. Charge of property transferred to the United States

    The Administrator of General Services shall have charge of all lands 
and other property which have been or may be assigned, set off, or 
conveyed to the United States in payment of debts, and of all trusts 
created for the use of the United States in payment of debts due them; 
and of the sale and disposal of lands assigned or set off to the United 
States in payment of debts, or vested in them by mortgage or other 
security for the payment of debts: Provided, That this section shall not 
apply to real estate which has been or shall be assigned, set off, or 
conveyed to the United States, in payment of debts arising under the 
internal-revenue laws, nor to trusts created for the use of the United 
States, in payment of such debts due them.

(R.S. Sec. 3750; May 10, 1934, ch. 277, Sec. 512(b), 48 Stat. 759; Pub. 
L. 89-30, Sec. 2, June 2, 1965, 79 Stat. 119.)

                       References in Text

    The internal-revenue laws, referred to in text, are classified 
generally to Title 26, Internal Revenue Code.

                          Codification

    R.S. Sec. 3750 derived from acts May 29, 1830, ch. 153, Sec. 1, 4 
Stat. 414; Mar. 2, 1867, ch. 169, Sec. 4, 14 Stat. 472.


                               Amendments

    1965--Pub. L. 89-30 substituted ``Administrator of General 
Services'' for ``General Counsel for the Department of the Treasury''.

                          Transfer of Functions

    For transfer of functions of other officers, employees, and agencies 
of Department of the Treasury, with certain exceptions, to Secretary of 
the Treasury with power to delegate, see Reorg. Plan No. 26 of 1950, 
Secs. 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set 
out in the Appendix to Title 5, Government Organization and Employees. 
Functions of Coast Guard and Commandant of Coast Guard excepted from 
transfer when Coast Guard is operating as part of Navy under sections 1 
and 3 of Title 14, Coast Guard.
    Act May 10, 1934, abolished offices of General Counsel and Assistant 
General Counsel for Bureau of Internal Revenue and offices of Solicitor 
and Assistant Solicitor of the Treasury, and transferred powers, duties, 
and functions thereof to General Counsel for Department of the Treasury.


                            Cross References

    Administration of real estate acquired by the United States in 
payment of debts arising under the internal revenue laws, see section 
7506 of Title 26, Internal Revenue Code.
    Distraint on real estate, see section 6331 et seq. of Title 26.
    Purchase of lands sold on execution by the United States, see 
section 3715 of Title 31, Money and Finance.
