---
kind: "section"
citation: "40 U.S.C. § 1301"
title: "40"
title_heading: "Public Buildings, Property, and Works"
number: "1301"
heading: "Charge of property transferred to the Federal Government"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/40/1301"
units:
  - "Subtitle I — Federal Property and Administrative Services"
  - "Chapter 13 — Public Property"
---

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

- (a) **In General.—** Except as provided in [subsection (b)](#b), the Administrator of General Services shall have charge of—
  - (1) all land and other [property](/usc/40/102.md?p=9) 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](/usc/26/1.md) 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.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised<br>Section | 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 (26 U.S.C. 1 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.