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§ 301.6301-1 Collection authority.

26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States

The taxes imposed by the internal revenue laws shall be collected by district directors of internal revenue. See, however, section 6304, relating to the collection of certain taxes under the provisions of the Tariff Act of 1930 (19 U.S.C. ch. 4).

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▸Contents — 26 C.F.R. Part 301 — Procedure And Administration
26 C.F.R. Part 301 — Procedure And Administration

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