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CHAPTER 64⁠—COLLECTION — Front Matter

Chap.Sec.
A.General provisions6301
B.Receipt of payment6311
C.Lien for taxes6321
D.Seizure of property for collection of taxes6331

Editorial Notes

Amendments

1990⁠—Pub. L. 101–508, title XI, § 11801(b)(14), Nov. 5, 1990, 104 Stat. 1388–522, struck out item for subchapter E “Collection of State individual income taxes”.

1972⁠—Pub. L. 92–512, title II, § 202(b), Oct. 20, 1972, 86 Stat. 944, added item for subchapter E.