§ 6301. Collection authority
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/usc/title-26/section-6301A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Secretary shall collect the taxes imposed by the internal revenue laws.
(Aug. 16, 1954, ch. 736, 68A Stat. 775; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
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Cited by 19 sections · top 13
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CFR
- § 40.11Meaning of terms.
- § 41.11Meaning of terms.
- § 70.51Collection authority.
- § 24.276Prepayment of tax; proprietor in default.
- § 70.65Use of commercial banks.
- § 24.275Prepayment of tax.
- § 24.277Date of mailing or delivering of returns.
- § 41.115Remittance with return.
- § 26.112Returns for deferred payment of tax.
- § 70.11Meaning of terms.
7 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 775
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 94–455
- Pub. L. 105–206, title III, § 3421
- 112 Stat. 758
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§ 6301
Collection authority
C.F.R.×16
Stat.×2
Fed. Reg.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 775
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 94–455
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