Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
54 lines
2.7 KiB
Markdown
54 lines
2.7 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 6336"
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description: "Sale of perishable goods"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "64"
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chapter_name: "COLLECTION"
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section: "6336"
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citation: "26 U.S.C. § 6336"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s6336"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "620e8a51a38224488d5118341d9cc27f93f80d98a230fbe752f1d09427ff76c3"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "0219d2c392cf1c42323b6d24d45deb2d91ed363d35c7148405edb06d74064963"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 6336 - Sale of perishable goods
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## Text
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If the Secretary determines that any property seized is liable to perish, he shall appraise the value of such property and—
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(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—
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(A) Pays to the Secretary an amount equal to the appraised value, or
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(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.
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(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.
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(Aug. 16, 1954, ch. 736, 68A Stat. 786; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 116–25, title I, § 1404(a), July 1, 2019, 133 Stat. 997.)
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## Notes
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Editorial Notes
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Amendments2019—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.
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Statutory Notes and Related Subsidiaries
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Effective Date of 2019 AmendmentPub. 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].”
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