Skip to content
ChatProjectCodes

26 CFR Part 301 Procedure and Administration - complete›PART 301—PROCEDURE AND ADMINISTRATION›Seizure of Property for Collection of Taxes

§ 301.6365-1 Definitions.

26 CFR Part 301 Procedure and Administration - complete · 2026-09-26 edition · updated 2026-10-03 · California

(a) State. For purposes of subchapter E and the regulations thereunder, the term “State” shall include the District of Columbia, but shall not include the Commonwealth of Puerto Rico or any possession of the United States.

(b) Governor. For purposes of subchapter E and the regulations thereunder, the term “Governor” shall include the Mayor of the District of Columbia.

[T.D. 7577, 43 FR 59375, Dec. 20, 1978]

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — 26 CFR Part 301 Procedure and Administration - complete
26 CFR Part 301 Procedure and Administration - complete

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.