26 U.S.C. Chapter 64 — COLLECTION
- § 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
- § 6307— Special compliance personnel program account
- § 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
- § 6320— Notice and opportunity for hearing upon filing of notice of lien
- § 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
- § 6330— Notice and opportunity for hearing before 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