{"data":{"id":"us/31-u.s.c.-3713","jurisdiction":"us","citation":"31 U.S.C. § 3713","heading":"Priority of Government claims","body":"(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.","path":["Title 31—MONEY AND FINANCE","CHAPTER 37—CLAIMS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc31@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:59:03Z","sha256":"32e27195a12c5d8348dba33b01728d4e6ab3852fe26c90f4c2c12e5f28798d2a","source_id":"us","stale":true,"prev":"us/31-u.s.c.-3712","next":"us/31-u.s.c.-3714"},"notice":"GroundRules: Original legal text. Not legal advice."}