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U.S. Code/Title 26/§ 6301

Title 26

26

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26 U.S.C. § 6301.Chapter 64

§ 6301

Collection authority

Title 26
1 min read
Subchapter: General Provisions

Need the full chapter outline? Open Chapter 64 to browse every section without loading the entire chapter explorer on this page.

Back to Chapter 64Next: § 6302

The Secretary shall collect the taxes imposed by the internal revenue laws.

Release: pl-119-111 (2026-09-18)

§ 6302

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