26 CFR Part 301 Procedure and Administration - complete›PART 301—PROCEDURE AND ADMINISTRATION
Seizure of Property for Collection of Taxes
26 CFR Part 301 Procedure and Administration - complete · 2026-09-26 edition · updated 2026-10-03 · California
In this part
- § 301.6330-1 Notice and opportunity for hearing prior to levy.
- § 301.6331-1 Levy and distraint.
- § 301.6331-2 Procedures and restrictions on levies.
- § 301.6331-3 Restrictions on levy while offers to compromise are pending.
- § 301.6331-4 Restrictions on levy while installment agreements are pending or in effect.
- § 301.6332-1 Surrender of property subject to levy.
- § 301.6332-2 Surrender of property subject to levy in the case of life insurance and…
- § 301.6332-3 The 21-day holding period applicable to property held by banks.
- § 301.6333-1 Production of books.
- § 301.6334-1 Property exempt from levy.
- § 301.6334-2 Wages, salary, and other income.
- § 301.6334-3 Determination of exempt amount.
- § 301.6334-4 Verified statements.
- § 301.6335-1 Sale of seized property.
- § 301.6336-1 Sale of perishable goods.
- § 301.6337-1 Redemption of property.
- § 301.6338-1 Certificate of sale; deed of real property.
- § 301.6339-1 Legal effect of certificate of sale of personal property and deed of real…
- § 301.6340-1 Records of sale.
- § 301.6341-1 Expense of levy and sale.
- § 301.6342-1 Application of proceeds of levy.
- § 301.6343-1 Requirement to release levy and notice of release.
- § 301.6343-2 Return of wrongfully levied upon property.
- § 301.6343-3 Return of property in certain cases.
- § 301.6361-1 Collection and administration of qualified taxes.
- § 301.6361-2 Judicial and administrative proceedings; Federal representation of State…
- § 301.6361-3 Transfers to States.
- § 301.6361-4 Definitions.
- § 301.6361-5 Effective date of section 6361.
- § 301.6362-1 Types of qualified tax.
- § 301.6362-2 Qualified resident tax based on taxable income.
- § 301.6362-3 Qualified resident tax which is a percentage of Federal tax.
- § 301.6362-4 Rules for adjustments relating to qualified resident taxes.
- § 301.6362-5 Qualified nonresident tax.
- § 301.6362-6 Requirements relating to residence.
- § 301.6362-7 Additional requirements.
- § 301.6363-1 State agreements.
- § 301.6363-2 Withdrawal from State agreements.
- § 301.6363-3 Transition years.
- § 301.6363-4 Judicial review.
- § 301.6365-1 Definitions.
- § 301.6365-2 Commencement and cessation of applicability of subchapter E to individual…
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