1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Collection
  6. Topic - General Provisions
  7. 26 CFR § 301.6301-1
26 CFR § 301.6301-1
Collection authority
June 25, 2020
CFR

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).

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§ 301.6312-2 Certain Treasury savings notes acceptable in payment of certain internal revenue taxes
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§ 301.6302-1 Manner or time of collection of taxes

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