• § 301.6330-1 - Notice and opportunity for hearing prior to levy.

• § 301.6331-1 - Levy and distraint.

• § 301.6331-2 - Procedures and restrictions on levies.

• § 301.6331-3 - Restrictions on levy while offers to compromise are pending.

• § 301.6331-4 - Restrictions on levy while installment agreements are pending or in effect.

• § 301.6332-1 - Surrender of property subject to levy.

• § 301.6332-2 - Surrender of property subject to levy in the case of life insurance and endowment contracts.

• § 301.6332-3 - The 21-day holding period applicable to property held by banks.

• § 301.6333-1 - Production of books.

• § 301.6334-1 - Property exempt from levy.

• § 301.6334-2 - Wages, salary, and other income.

• § 301.6334-3 - Determination of exempt amount.

• § 301.6334-4 - Verified statements.

• § 301.6335-1 - Sale of seized property.

• § 301.6336-1 - Sale of perishable goods.

• § 301.6337-1 - Redemption of property.

• § 301.6338-1 - Certificate of sale; deed of real property.

• § 301.6339-1 - Legal effect of certificate of sale of personal property and deed of real property.

• § 301.6340-1 - Records of sale.

• § 301.6341-1 - Expense of levy and sale.

• § 301.6342-1 - Application of proceeds of levy.

• § 301.6343-1 - Requirement to release levy and notice of release.

• § 301.6343-2 - Return of wrongfully levied upon property.

• § 301.6343-3 - Return of property in certain cases.

• § 301.6361-1 - Collection and administration of qualified taxes.

• § 301.6361-2 - Judicial and administrative proceedings; Federal representation of State interests.

• § 301.6361-3 - Transfers to States.

• § 301.6361-4 - Definitions.

• § 301.6361-5 - Effective date of section 6361.

• § 301.6362-1 - Types of qualified tax.

• § 301.6362-2 - Qualified resident tax based on taxable income.

• § 301.6362-3 - Qualified resident tax which is a percentage of Federal tax.

• § 301.6362-4 - Rules for adjustments relating to qualified resident taxes.

• § 301.6362-5 - Qualified nonresident tax.

• § 301.6362-6 - Requirements relating to residence.

• § 301.6362-7 - Additional requirements.

• § 301.6363-1 - State agreements.

• § 301.6363-2 - Withdrawal from State agreements.

• § 301.6363-3 - Transition years.

• § 301.6363-4 - Judicial review.

• § 301.6365-1 - Definitions.

• § 301.6365-2 - Commencement and cessation of applicability of subchapter E to individual taxpayers.