26 USC 6301: Collection authority
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26 USC 6301: Collection authority Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 64-COLLECTIONSubchapter A-General Provisions
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§6301. Collection authority

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

(Aug. 16, 1954, ch. 736, 68A Stat. 775 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A), 90 Stat. 1834 .)

References in Text

The internal revenue laws, referred to in text, are classified generally to this title.

Amendments

1976-Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Cross References

General powers and duties of officers and employees of Treasury Department, see section 7621 et seq. of this title.