United States Code · Section
§ 6301 — Collection Authority
26 U.S.C. § 6301
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The Secretary shall collect the taxes imposed by the internal revenue laws.
Implementing Regulations
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§ 40.11 Meaning of terms.27 C.F.R. § 40.11
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§ 70.11 Meaning of terms.27 C.F.R. § 70.11
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§ 26.112 Returns for deferred payment of tax.27 C.F.R. § 26.112
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§ 41.115 Remittance with return.27 C.F.R. § 41.115
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§ 24.276 Prepayment of tax; proprietor in default.27 C.F.R. § 24.276
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§ 41.11 Meaning of terms.27 C.F.R. § 41.11
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§ 24.277 Date of mailing or delivering of returns.27 C.F.R. § 24.277
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§ 24.275 Prepayment of tax.27 C.F.R. § 24.275
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§ 70.51 Collection authority.27 C.F.R. § 70.51
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§ 70.65 Use of commercial banks.27 C.F.R. § 70.65