40 USC § 1301 - Charge of property transferred to the Federal Government

---
identifier: "/us/usc/t40/s1301"
source: "usc"
legal_status: "official_legal_evidence"
title: "40 USC § 1301 - Charge of property transferred to the Federal Government"
title_number: 40
title_name: "PUBLIC BUILDINGS, PROPERTY, AND WORKS"
section_number: "1301"
section_name: "Charge of property transferred to the Federal Government"
chapter_number: 13
chapter_name: "PUBLIC PROPERTY"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 107–217, Aug. 21, 2002, 116 Stat. 1131.)"
---


# § 1301. Charge of property transferred to the Federal Government

**(a)** **In General.—** Except as provided in subsection (b), the Administrator of General Services shall have charge of—

**(1)** all land and other property which has been or may be assigned, set off, or conveyed to the Federal Government in payment of debts;

**(2)** all trusts created for the use of the Government in payment of debts due the Government; and

**(3)** the sale and disposal of land—

**(A)** assigned or set off to the Government in payment of debt; or

**(B)** vested in the Government by mortgage or other security for the payment of debts.

**(b)** **Nonapplication.—** This section does not apply to—

**(1)** real estate which has been or shall be assigned, set off, or conveyed to the Government in payment of debts arising under the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.); or

**(2)** trusts created for the use of the Government in payment of debts arising under the Code and due the Government.

---

**Source Credit**: (Pub. L. 107–217, Aug. 21, 2002, 116 Stat. 1131.)

| RevisedSection | Source (U.S. Code) | Source (Statutes at Large) |
| --- | --- | --- |
| 1301 | 40:301. | R.S. § 3750; Pub. L. 89–30, § 2, June 2, 1965, 79 Stat. 119. |

In subsection (a), the words “Except as provided in subsection (b)” are added for clarity.

In subsection (b)(1), the words “the Internal Revenue Code of 1986 ( et seq.)” are substituted for “the internal-revenue laws” for clarity and for consistency in the revised title and with other titles of the United States Code.

## Editorial Notes

### References in Text

The Internal Revenue Code of 1986, referred to in subsec. (b)(1), is classified to Title 26, Internal Revenue Code.