26-U.S.C.-6336
§6336 – Sale of Perishable Goods
Pathway
Title 26 > Subtitle F > Chapter 64 > Subchapter D > Part II > Section 6336
Details
- Reference: Section 6336
- Legend: §6336 – Sale of Perishable Goods
- USCode Year: 2013
Provision Content
If the Secretary determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense, he shall appraise the value of such property and—
(1) Return to owner
If the owner of the property can be readily found, the Secretary shall give him notice of such determination of the appraised value of the property. The property shall be returned to the owner if, within such time as may be specified in the notice, the owner—
(A) Pays to the Secretary an amount equal to the appraised value, or
(B) Gives bond in such form, with such sureties, and in such amount as the Secretary shall prescribe, to pay the appraised amount at such time as the Secretary determines to be appropriate in the circumstances.
(2) Immediate sale
If the owner does not pay such amount or furnish such bond in accordance with this section, the Secretary shall as soon as practicable make public sale of the property in accordance with such regulations as may be prescribed by the Secretary.
(Aug. 16, 1954, ch. 736, 68A Stat. 786; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Amendments
1976—Pub. L. 94–455 struck out or his delegate after Secretary wherever appearing.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-6334 in the Legal Encyclopedia: Tax Administration
In this entry about 26-U.S.C.-6334, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.
Part I – Due Process For Collections in the Legal Encyclopedia: Tax Procedure
In this entry about Part I – Due Process For Collections, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.
Part II – Levy in the Legal Encyclopedia: Tax Collection
In this entry about Part II – Levy, find legal reference material, bibliographies and premiere content related to tax collection in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax collection-specific issues, written by authorities in the field.
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