Chapter 64: COLLECTION
Subchapter A: General Provisions
- Section 6301: Collection authority
- Section 6302: Mode or time of collection
- Section 6303: Notice and demand for tax
- Section 6304: Fair tax collection practices
- Section 6305: Collection of certain liability
- Section 6306: Qualified tax collection contracts
- Section 6307: Special compliance personnel program account
Subchapter B: Receipt of Payment
- Section 6311: Payment of tax by commercially acceptable means
- [Section 6312: Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5]
- Section 6313: Fractional parts of a cent
- Section 6314: Receipt for taxes
- Section 6315: Payments of estimated income tax
- Section 6316: Payment by foreign currency
- Section 6317: Payments of Federal unemployment tax for calendar quarter
Subchapter C: Lien for Taxes
- Part I: DUE PROCESS FOR LIENS
- Part II: LIENS
- Section 6321: Lien for taxes
- Section 6322: Period of lien
- Section 6323: Validity and priority against certain persons
- Section 6324: Special liens for estate and gift taxes
- Section 6324A: Special lien for estate tax deferred under section 6166
- Section 6324B: Special lien for additional estate tax attributable to farm, etc., valuation
- Section 6325: Release of lien or discharge of property
- Section 6326: Administrative appeal of liens
- Section 6327: Cross references
Subchapter D: Seizure of Property for Collection of Taxes
- Part I: DUE PROCESS FOR COLLECTIONS
- Part II: LEVY
- Section 6331: Levy and distraint
- Section 6332: Surrender of property subject to levy
- Section 6333: Production of books
- Section 6334: Property exempt from levy
- Section 6335: Sale of seized property
- Section 6336: Sale of perishable goods
- Section 6337: Redemption of property
- Section 6338: Certificate of sale; deed of real property
- Section 6339: Legal effect of certificate of sale of personal property and deed of real property
- Section 6340: Records of sale
- Section 6341: Expense of levy and sale
- Section 6342: Application of proceeds of levy
- Section 6343: Authority to release levy and return property
- Section 6344: Cross references
[Subchapter E: Repealed]
- [Section 6361 to 6365: Repealed. Pub. L. 101–508, title XI, § 11801(a)(45), Nov. 5, 1990, 104 Stat. 1388–522]