Chapter 64

Collection authority

Mode or time of collection

Notice and demand for tax

Fair tax collection practices

Collection of certain liability

Qualified tax collection contracts

Special compliance personnel program account

Payment of tax by commercially acceptable means

Fractional parts of a cent

Receipt for taxes

Payments of estimated income tax

Payment by foreign currency

Payments of Federal unemployment tax for calendar quarter

Notice and opportunity for hearing upon filing of notice of lien

Lien for taxes

Period of lien

Validity and priority against certain persons

Special liens for estate and gift taxes

Special lien for estate tax deferred under section 6166

Special lien for additional estate tax attributable to farm, etc., valuation

Release of lien or discharge of property

Administrative appeal of liens

Cross references

Notice and opportunity for hearing before levy

Levy and distraint

Surrender of property subject to levy

Production of books

Property exempt from levy

Sale of seized property

Sale of perishable goods

Redemption of property

Certificate of sale; deed of real property

Legal effect of certificate of sale of personal property and deed of real property

Records of sale

Expense of levy and sale

Application of proceeds of levy

Authority to release levy and return property

Cross references