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26 U.S.C. § 6301

Collection authority

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6301, Collection authority, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464102
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Full text

The Secretary shall collect the taxes imposed by the internal revenue laws.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally