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U.S Code last checked for updates: Feb 22, 2025
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Title 26
Subtitle F
Chapter 64
Subchapter A
Chapter 63 - ASSESSMENT...
§ 6302. Mode or time of collecti...
Chapter 63 - ASSESSMENT...
§ 6302. Mode or time of collecti...
U.S. Code
Notes
§ 6301.
Collection authority
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
.)
cite as:
26 USC 6301
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