SubChapter A. General Provisions  


§ 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

Amendments

Amendments

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.