15 U.S.C. § 646
Section 646 · Liens
Amended 1 time on record
Applied in 31 court decisions — leading case United States 77-1359 v. Kimbell Foods Inc (1979)
Most recently applied in Airadigm Communications, Inc. v. Federal Communications Commission (October 2006)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Any interest held by the Administration in property, as security for a loan, shall be subordinate to any lien on such property for taxes due on the property to a State, or political subdivision thereof, in any case where such lien would, under applicable State law, be superior to such interest if such interest were held by any party other than the United States.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Prior Provisions
Section 217 of act July 30, 1953, ch. 282, title II, 67 Stat. 239, was previously classified to this section. See section 640 of this title, and Codification note set out under section 631 of this title.