Subpart 0-i 3. Collection

• General Provisions

  • SECTION § 301.6301-1 - Collection authority.
  • SECTION § 301.6302-1 - Manner or time of collection of taxes.
  • SECTION § 301.6303-1 - Notice and demand for tax.
  • SECTION § 301.6305-1 - Assessment and collection of certain liability.
  • SECTION § 301.6311-1 - Payment by check or money order.
  • SECTION § 301.6311-2 - Payment by credit card and debit card.
  • SECTION § 301.6312-1 - Treasury certificates of indebtedness, Treasury notes, and Treasury bills acceptable in payment of internal revenue taxes or stamps.
  • SECTION § 301.6312-2 - Certain Treasury savings notes acceptable in payment of certain internal revenue taxes.
  • SECTION § 301.6313-1 - Fractional parts of a cent.
  • SECTION § 301.6314-1 - Receipt for taxes.
  • SECTION § 301.6315-1 - Payments of estimated income tax.
  • SECTION § 301.6316-1 - Payment of income tax in foreign currency.
  • SECTION § 301.6316-2 - Definitions.
  • SECTION § 301.6316-3 - Allocation of tax attributable to foreign currency.
  • SECTION § 301.6316-4 - Return requirements.
  • SECTION § 301.6316-5 - Manner of paying tax by foreign currency.
  • SECTION § 301.6316-6 - Declarations of estimated tax.
  • SECTION § 301.6316-7 - Payment of Federal Insurance Contributions Act taxes in foreign currency.
  • SECTION § 301.6316-8 - Refunds and credits in foreign currency.
  • SECTION § 301.6316-9 - Interest, additions to tax, etc.
  • SECTION § 301.6320-1 - Notice and opportunity for hearing upon filing of notice of Federal tax lien.
  • SECTION § 301.6321-1 - Lien for taxes.
  • SECTION § 301.6323(a)-1 - Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
  • SECTION § 301.6323(b)-1 - Protection for certain interests even though notice filed.
  • SECTION § 301.6323(c)-1 - Protection for commercial transactions financing agreements.
  • SECTION § 301.6323(c)-2 - Protection for real property construction or improvement financing agreements.
  • SECTION § 301.6323(c)-3 - Protection for obligatory disbursement agreements.
  • SECTION § 301.6323(d)-1 - 45-day period for making disbursements.
  • SECTION § 301.6323(e)-1 - Priority of interest and expenses.
  • SECTION § 301.6323(f)-1 - Place for filing notice; form.
  • SECTION § 301.6323(g)-1 - Refiling of notice of tax lien.
  • SECTION § 301.6323(h)-0 - Scope of definitions.
  • SECTION § 301.6323(h)-1 - Definitions.
  • SECTION § 301.6323(i)-1 - Special rules.
  • SECTION § 301.6323(j)-1 - Withdrawal of notice of federal tax lien in certain circumstances.
  • SECTION § 301.6324-1 - Special liens for estate and gift taxes; personal liability of transferees and others.
  • SECTION § 301.6324A-1 - Election of and agreement to special lien for estate tax deferred under section 6166 or 6166A.
  • SECTION § 301.6325-1 - Release of lien or discharge of property.
  • SECTION § 301.6326-1 - Administrative appeal of the erroneous filing of notice of federal tax lien.