Title 26, Internal Revenue CodeRelease 119-110

§6336 Sale of Perishable Goods

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter D — Seizure of Property for Collection of Taxes › PART II — LEVY › § 6336

Last updated Sep 22, 2026|Official source

Summary

If seized goods are likely to spoil, the Secretary must set their value and tell the owner if the owner can be found. The owner can get the goods back by paying that appraised value in the time given or by posting a bond in the form, with sureties and amount the Secretary requires. If the owner does not pay or post the bond, the Secretary must sell the goods to the public as soon as possible under the Secretary’s rules.

Full Legal Text

Title 26, §6336

Internal Revenue Code, Source: USLM XML via OLRC

If the Secretary determines that any property seized is liable to perish, he shall appraise the value of such property and— (1) Return to owner

(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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2019—Pub. L. 116–25 struck out “or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense” after “to perish” in introductory provisions. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date

of 2019 Amendment Pub. L. 116–25, title I, § 1404(b),

July 1, 2019, 133 Stat. 997, provided that: “The amendment made by this section [amending this section] shall apply to property seized after the date of the enactment of this Act [

July 1, 2019].”

Reference

Citations & Metadata

Citation

26 U.S.C. § 6336

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110