26 CFR 301.6301-1

§ 301.6301-1 Collection authority.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 301.6301-1, § 301.6301-1 Collection authority, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114355
Permanent ID: ys:prov:114355@1
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Full text

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).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.