{"identifier":"/us/usc/t31/s3713","title":31,"num":"\u00a7\u202f3713.","heading":"Priority of Government claims","text":"\u00a7\u202f3713.\nPriority of Government claims\n(a)\n(1) A claim of the United States Government shall be paid first when\u2014\n(A) a person indebted to the Government is insolvent and\u2014\n(i) the debtor without enough property to pay all debts makes a voluntary assignment of property;\n(ii) property of the debtor, if absent, is attached; or\n(iii) an act of bankruptcy is committed; or\n(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.\n(2) This subsection does not apply to a case under title 11.\n(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.","url":"https://projectusc.org/usc/t31/s3713.html","content":[{"t":"sec","id":"/us/usc/t31/s3713","children":[{"t":"num","text":"\u00a7\u202f3713."},{"t":"heading","text":"Priority of Government claims"},{"t":"subsec","id":"/us/usc/t31/s3713/a","children":[{"t":"num","text":"(a)"},{"t":"para","id":"/us/usc/t31/s3713/a/1","children":[{"t":"num","text":"(1)"},{"t":"chapeau","text":" A claim of the United States Government shall be paid first when\u2014"},{"t":"subpara","id":"/us/usc/t31/s3713/a/1/A","children":[{"t":"num","text":"(A)"},{"t":"chapeau","text":" a person indebted to the Government is insolvent and\u2014"},{"t":"clause","id":"/us/usc/t31/s3713/a/1/A/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" the debtor without enough property to pay all debts makes a voluntary assignment of property;","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t31/s3713/a/1/A/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" property of the debtor, if absent, is attached; or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t31/s3713/a/1/A/iii","children":[{"t":"num","text":"(iii)"},{"t":"content","text":" an act of bankruptcy is committed; or","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t31/s3713/a/1/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" the estate of a deceased debtor, in the custody of the executor or administrator, is not enough to pay all debts of the debtor.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t31/s3713/a/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" This subsection does not apply to a case under title 11.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t31/s3713/b","children":[{"t":"num","text":"(b)"},{"t":"content","text":" 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.","tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}