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26 U.S.C. § 6301. - Collection authority · Congress.wiki
US Code
Title 26
Chapter 64
§ 6301
§ 6301
Collection authority
26 U.S.C. § 6301.
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Subchapter: General Provisions
The Secretary shall collect the taxes imposed by the internal revenue laws.
Release: pl-119-59 (2025-12-18)
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