Subchapter A—General Provisions — Front Matter
| Chap. | Sec. | |
|---|---|---|
| 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. |
Editorial Notes
Amendments
2015—Pub. L. 114–94, div. C, title XXXII, § 32103(c), Dec. 4, 2015, 129 Stat. 1737, added item 6307.
2004—Pub. L. 108–357, title VIII, § 881(a)(2)(B), Oct. 22, 2004, 118 Stat. 1626, added item 6306.
1998—Pub. L. 105–206, title III, § 3466(b), July 22, 1998, 112 Stat. 769, added item 6304.
1976—Pub. L. 94–455, title XIX, § 1906(b)(5), Oct. 4, 1976, 90 Stat. 1833, struck out item “6304. Collection under the Tariff Act”.
1975—Pub. L. 93–647, § 101(b)(2), Jan. 4, 1975, 88 Stat. 2358, added item 6305.