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26 U.S.C. § 6336

Sale of perishable goods

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6336, Sale of perishable goods, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464139
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Full text

If the Secretary determines that any property seized is liable to perish, he shall appraise the value of such property and— 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— 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.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 116-25(H.R. 3151)2019-07-01
    Taxpayer First Act
    House: no recorded tallySenate: no recorded tally