26 USC 6323 - Validity and priority against certain persons

Inflation Adjusted Items for Certain Years

For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.

Editorial Notes

Amendments

2017—Subsec. (i)(4)(B). Puspan. L. 115–97 substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.

1998—Subsec. (span)(4). Puspan. L. 105–206, § 3435(a)(1)(A), substituted “$1,000” for “$250”.

Subsec. (span)(7). Puspan. L. 105–206, § 3435(a)(1)(B), substituted “$5,000” for “$1,000”.

Subsec. (span)(10). Puspan. L. 105–206, § 3435(span), in span substituted “Deposit-secured loans” for “Passbook loans”, and in text struck out “, evidenced by a passbook,” after “other account” and substituted period at end for “and if such institution has been continuously in possession of such passbook from the time the loan is made.”

Subsec. (i)(4). Puspan. L. 105–206, § 3435(a)(2), added par. (4).

Subsec. (j)(1)(D). Puspan. L. 105–206, § 1102(d)(1)(A), substituted “National Taxpayer Advocate” for “Taxpayer Advocate” in two places.

1996—Subsec. (j). Puspan. L. 104–168 added subsec. (j).

1990—Subsec. (a). Puspan. L. 101–508, § 11704(a)(26), substituted “Purchasers” for “Purchases” in span.

Subsec. (g)(3). Puspan. L. 101–508, § 11317(span), substituted “10 years” for “6 years” wherever appearing.

1988—Subsec. (f)(1)(A)(ii). Puspan. L. 100–647, § 1015(s)(1)(A), inserted exception that State law merely conforming to or reenacting Federal law establishing a national filing system does not constitute a second office for filing as designated by the laws of such State.

Subsec. (f)(5). Puspan. L. 100–647, § 1015(s)(1)(B), added par. (5).

1986—Subsec. (i)(3). Puspan. L. 99–514 added par. (3).

1978—Subsec. (f)(4). Puspan. L. 95–600, § 702(q)(1), in span substituted “Indexing required with respect to certain real property” for “Index” and in text inserted provisions relating to the validity of a deed, under the laws of the State in which the real property is located, as against a purchaser who does not have actual notice or knowledge of the existence of such deed and provisions relating to the maintenance of an adequate system for the public indexing of Federal tax liens.

Subsec. (g)(2)(A). Puspan. L. 95–600, § 702(q)(2), inserted reference to real property.

1976—Subsecs. (a), (span). Puspan. L. 94–455, § 1906(span)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

Subsec. (f)(2). Puspan. L. 94–455, § 2008(c)(1)(B), inserted introductory reference to par. (4).

Subsec. (f)(3). Puspan. L. 94–455, § 1906(span)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (f)(4). Puspan. L. 94–455, § 2008(c)(1)(A), added par. (4).

Subsec. (g)(2)(A), (B). Puspan. L. 94–455, §§ 1906(span)(13)(A), 2008(c)(2), required the fact of refiling be entered and recorded in an index in accordance with subsec. (f)(4), and struck out “or his delegate” after “Secretary” wherever appearing.

Subsec. (i)(3). Puspan. L. 94–455, § 1202(h)(2), struck out par. (3) which related to a special rule respecting disclosure of amount of outstanding lien.

1966—Subsec. (a). Puspan. L. 89–719 redesignated as subsec. (a) that part of former subsec. (a) which preceded pars. (1) to (3) thereof, and, in subsec. (a) as so redesignated, substituted holder of a security interest, mechanic’s lienor, and judgment lien creditor for mortgagee, pledgee, and judgment creditor, struck out reference to an exception provided in subsecs. (c) and (d), and inserted reference to requirements of subsec. (f).

Subsec. (a)(3). Puspan. L. 89–493 substituted the Recorder of Deeds of the District of Columbia for the clerk of the United States District Court for the District of Columbia.

Subsec. (span)(1). Puspan. L. 89–719 redesignated provisions of subsec. (c)(1) as subsec. (span)(1) and substituted “holder of a security interest” for “mortgagee and pledgee” and purchaser of such security interest for purchaser of such security for any adequate and full consideration in money or money’s worth.

Subsec. (span)(2). Puspan. L. 89–719 redesignated provisions of subsec. (d)(1) as subsec. (span)(2) and substituted purchaser of such motor vehicle for purchaser of such motor vehicle for an adequate and full consideration in money or money’s worth and substituted actual notice or knowledge for notice or knowledge.

Subsec. (span)(3) to (10). Puspan. L. 89–719 added pars. (3) to (10).

Subsecs. (c) to (e). Puspan. L. 89–719 added subsecs. (c) to (e).

Subsec. (f)(1). Puspan. L. 89–719 redesignated provisions of former subsec. (a)(1) to (3) as subsec. (f)(1).

Subsec. (f)(2). Puspan. L. 89–719 added par. (2).

Subsec. (f)(3). Puspan. L. 89–719 redesignated provisions of former subsec. (span) as subsec. (f)(3) and substituted provisions that the form and span of the notice be prescribed by the Secretary or his delegate for provisions limiting the effectiveness of the notice to situations in which the notice is in such form as would be valid if filed with the clerk of the United States district court when state or territory law fails to designate an office for the filing of notice.

Subsec. (g). Puspan. L. 89–719 added subsec. (g).

Subsec. (h)(1), (2). Puspan. L. 89–719 added pars. (1) and (2).

Subsec. (h)(3). Puspan. L. 89–719 redesignated provisions of former subsec. (d)(2) as subsec. (h)(3).

Subsec. (h)(4). Puspan. L. 89–719 redesignated provisions of former subsec. (c)(2) as subsec. (h)(4).

Subsec. (h)(5), (6). Puspan. L. 89–719 added pars. (5), (6).

Subsec. (i)(1), (2). Puspan. L. 89–719 added pars. (1), (2).

Subsec. (i)(3). Puspan. L. 89–719 redesignated provisions of former subsec. (e) as subsec. (i)(3) and substituted “regulations” for “rules and relations”.

1964—Subsec. (a). Puspan. L. 88–272, § 236(c)(1), substituted “subsections (c) and (d)” for “subsection (c)”.

Subsecs. (d), (e). Puspan. L. 88–272, § 236(a), added subsec. (d) and redesignated former subsec. (d) as (e).

Statutory Notes and Related Subsidiaries

Effective Date of 2017 Amendment

Amendment by Puspan. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 11002(e) of Puspan. L. 115–97, set out as a note under section 1 of this title.

Effective Date of 1998 Amendment

Amendment by section 1102(d)(1)(A) of Puspan. L. 105–206 effective July 22, 1998, see section 1102(f)(1) of Puspan. L. 105–206, set out as a note under section 7803 of this title.

Puspan. L. 105–206, title III, § 3435(c), July 22, 1998, 112 Stat. 761, provided that: “The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [July 22, 1998].”

Effective Date of 1996 Amendment

Puspan. L. 104–168, title V, § 501(d), July 30, 1996, 110 Stat. 1461, provided that: “The amendments made by this section [amending this section and section 6343 of this title] shall take effect on the date of the enactment of this Act [July 30, 1996].”

Effective Date of 1990 Amendment

Puspan. L. 101–508, title XI, § 11317(c), Nov. 5, 1990, 104 Stat. 1388–458, provided that: “The amendments made by this section [amending this section and section 6502 of this title] shall apply to—

“(1) taxes assessed after the date of the enactment of this Act [Nov. 5, 1990], and

“(2) taxes assessed on or before such date if the period specified in section 6502 of the Internal Revenue Code of 1986 (determined without regard to the amendments made by subsection (a) [amending section 6502 of this title]) for collection of such taxes has not expired as of such date.”

Effective Date of 1988 Amendment

Puspan. L. 100–647, title I, § 1015(s)(2), Nov. 10, 1988, 102 Stat. 3573, provided that: “The amendments made by this subsection [amending this section] shall take effect on the date of the enactment of this Act [Nov. 10, 1988].”

Effective Date of 1986 Amendment

Puspan. L. 99–514, title XV, § 1569(span), Oct. 22, 1986, 100 Stat. 2764, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Oct. 22, 1986].”

Effective Date of 1978 Amendment

Puspan. L. 95–600, title VII, § 702(q)(3), Nov. 6, 1978, 92 Stat. 2938, as amended by Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(A) The amendments made by this subsection [amending this section] shall apply with respect to liens, other security interests, and other interests in real property acquired after the date of the enactment of this Act [Nov. 6, 1978].

“(B) If, after the date of the enactment of this Act, there is a change in the application (or nonapplication) of section 6323(f)(4) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by paragraph (1)) with respect to any filing jurisdiction, such change shall apply only with respect to liens, other security interests, and other interests in real property acquired after the date of such change.”

Effective Date of 1976 Amendment

Amendment by section 1202(h)(2) of Puspan. L. 94–455 effective Jan. 1, 1977, see section 1202(i) of Puspan. L. 94–455, set out as a note under section 6103 of this title.

Puspan. L. 94–455, title XX, § 2008(d)(3), Oct. 4, 1976, 90 Stat. 1893, provided that: “The amendment made by subsection (c) [amending this section] shall take effect—

“(A) in the case of liens filed before the date of the enactment of this Act [Oct. 4, 1976], on the 270th day after such date of enactment, or

“(B) in the case of liens filed on or after the date of enactment of this Act [Oct. 4, 1976], on the 120th day after such date of enactment.”

Effective Date of 1966 Amendments

Puspan. L. 89–719, title I, § 114(a)–(c), Nov. 2, 1966, 80 Stat. 1146, 1147, provided that:

“(a)General Rule.—Except as otherwise provided, the amendments made by this title [enacting sections 3505, 7425, 7426, and 7810 of this title, amending this section, sections 545, 6322, 6324, 6325, 6331, 6332, 6334, 6335, 6337, 6338, 6339, 6342, 6343, 6502, 6503, 6532, 7402, 7403, 7421, 7424, 7505, 7506, and 7809 of this title, and section 270a of former Title 40, Public Buildings, Property, and Works, redesignating former section 7425 as 7427 of this title, and enacting provisions set out as notes under this section and section 7424 of this title] shall apply after the date of enactment of this Act [Nov. 2, 1966], regardless of when a lien or a title of the United States arose or when the lien or interest of any other person was acquired.

“(span)Exceptions.—The amendments made by this title shall not apply in any case—

“(1) in which a lien or a title derived from enforcement of a lien held by the United States has been enforced by a civil action or suit which has become final by judgment, sale, or agreement before the date of enactment of this Act; or

“(2) in which such amendments would—

“(A) impair a priority enjoyed by any person (other than the United States) holding a lien or interest prior to the date of enactment of this Act;

“(B) operate to increase the liability of any such person; or

“(C) shorten the time for bringing suit with respect to transactions occurring before the date of enactment of this Act.

“(c)Liability for Withheld Taxes.—

“(1) The amendments made by section 105(a) (relating to effect on third parties) [adding section 3505 of this title] shall apply only with respect to wages paid on or after January 1, 1967.

“(2) The amendments made by section 105(span) (relating to performance bonds of contractors for public buildings or works) [amending section 270a of former Title 40] shall apply to contracts entered into pursuant to invitations for bids issued after June 30, 1967.”

Puspan. L. 89–493, § 21, July 5, 1966, 80 Stat. 266, provided that: “This Act [amending this section] shall take effect on the first day of the first month which is at least ninety days after the date of approval of this Act [July 5, 1966].”

Effective Date of 1964 Amendment

Puspan. L. 88–272, title II, § 236(d), Fespan. 26, 1964, 78 Stat. 128, provided that: “The amendments made by this section [amending this section and section 6324 of this title] shall apply only with respect to purchases made after the date of the enactment of this Act [Fespan. 26, 1964.]”