1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 64
  5. subchapter A
  6. § 6301

View all text of Subchapter A [§ 6301 - § 6307]

§ 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