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US Code Title 26 Chapter 64 Collection
US Code Title 26 Chapter 64 Collection
Subchapter A - General Provisions
§ 6301 -
Collection Authority
§ 6302 -
Mode or Time of Collection
§ 6303 -
Notice and Demand for Tax
§ 6304 -
Fair Tax Collection Practices
§ 6305 -
Collection of Certain Liability
§ 6306 -
Qualified Tax Collection Contracts
Subchapter B - Receipt of Payment
§ 6311 -
Payment of Tax by Commercially Acceptable Means
§ 6313 -
Fractional Parts of a Cent
§ 6314 -
Receipt for Taxes
§ 6315 -
Payments of Estimated Income Tax
§ 6316 -
Payment by Foreign Currency
§ 6317 -
Payments of Federal Unemployment Tax for Calendar Quarter
Subchapter C - Lien for Taxes
Part I - Due Process for Liens
§ 6320 -
Notice and Opportunity for Hearing Upon Filing of Notice of Lien
Part II - Liens
§ 6321 -
Lien for Taxes
§ 6322 -
Period of Lien
§ 6323 -
Validity and Priority Against Certain Persons
§ 6324 -
Special Liens for Estate and Gift Taxes
§ 6324A -
Special Lien for Estate Tax Deferred Under Section 6166
§ 6324B -
Special Lien for Additional Estate Tax Attributable to Farm, Etc., Valuation
§ 6325 -
Release of Lien or Discharge of Property
§ 6326 -
Administrative Appeal of Liens
§ 6327 -
Cross References
Subchapter D - Seizure of Property for Collection of Taxes
Part I - Due Process for Collections
§ 6330 -
Notice and Opportunity for Hearing Before Levy
Part II - Levy
§ 6331 -
Levy and Distraint
§ 6332 -
Surrender of Property Subject to Levy
§ 6333 -
Production of Books
§ 6334 -
Property Exempt From Levy
§ 6335 -
Sale of Seized Property
§ 6336 -
Sale of Perishable Goods
§ 6337 -
Redemption of Property
§ 6338 -
Certificate of Sale; Deed of Real Property
§ 6339 -
Legal Effect of Certificate of Sale of Personal Property and Deed of Real Property
§ 6340 -
Records of Sale
§ 6341 -
Expense of Levy and Sale
§ 6342 -
Application of Proceeds of Levy
§ 6343 -
Authority to Release Levy and Return Property
§ 6344 -
Cross References
Last modified: October 26, 2015