Federal · Title 31 — Money and Finance
31 U.S.C. § 3713: Priority of Government claims
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the debtor without enough property to pay all debts makes a voluntary assignment of property; property of the debtor, if absent, is attached; or an act of bankruptcy is committed; or the estate of a deceased debtor, in the custody of the executor or administrator, is not enough to pay all debts of the debtor. This subsection does not apply to a case under title 11. 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.
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