StacksVerified U.S. federal law reference

26 CFR §301.6301-1 — -1 Collection authority.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The taxes imposed by the internal revenue laws shall be collected by district directors of internal revenue. See, however, section 6304, relating to the collection of certain taxes under the provisions of the Tariff Act of 1930 (19 U.S.C. ch. 4).