---
kind: "section"
citation: "26 U.S.C. § 6336"
title: "26"
title_heading: "Internal Revenue Code"
number: "6336"
heading: "Sale of perishable goods"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6336"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 64 — Collection"
  - "Subchapter D — Seizure of Property for Collection of Taxes"
  - "Part II — Levy"
---

# §6336. Sale of perishable goods


If the [Secretary](/usc/26/7701.md?p=a-11-B) determines that any property seized is liable to perish, he shall appraise the value of such property and—

- (1) **Return to owner—** If the owner of the property can be readily found, the [Secretary](/usc/26/7701.md?p=a-11-B) 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—
  - (A) Pays to the [Secretary](/usc/26/7701.md?p=a-11-B) an amount equal to the appraised value, or
  - (B) Gives bond in such form, with such sureties, and in such amount as the [Secretary](/usc/26/7701.md?p=a-11-B) shall prescribe, to pay the appraised amount at such time as the [Secretary](/usc/26/7701.md?p=a-11-B) determines to be appropriate in the circumstances.
- (2) **Immediate sale—** If the owner does not pay such amount or furnish such bond in accordance with this section, the [Secretary](/usc/26/7701.md?p=a-11-B) shall as soon as practicable make public sale of the property in accordance with such regulations as may be prescribed by the [Secretary](/usc/26/7701.md?p=a-11-B).

## Source credit

(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.)

## Notes

### 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].”