US Code

Tag: Tax Collection

  • 26-U.S.C.-6321

    26-U.S.C.-6321 §6321 – Lien For Taxes Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter C > Part II > Section 6321 Details Reference: Section 6321 Legend: §6321 – Lien For Taxes USCode Year: 2013 Provision Content If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to…

  • 26-U.S.C.-6321

    26-U.S.C.-6321 §6321 – Lien For Taxes Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter C > Part II > Section 6321 Details Reference: Section 6321 Legend: §6321 – Lien For Taxes USCode Year: 2013 Provision Content If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to…

  • 26-U.S.C.-6333

    26-U.S.C.-6333 §6333 – Production of Books Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter D > Part II > Section 6333 Details Reference: Section 6333 Legend: §6333 – Production of Books USCode Year: 2013 Provision Content If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of…

  • 26-U.S.C.-6333

    26-U.S.C.-6333 §6333 – Production of Books Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter D > Part II > Section 6333 Details Reference: Section 6333 Legend: §6333 – Production of Books USCode Year: 2013 Provision Content If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of…

  • Part II – Levy

    Part II – Levy Levy Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter D > Part II Details Reference: Part II Legend: Levy USCode Year: 2013 Provision Content Amendments 1998—Pub. L. 105–206, title III, §3401(b), July 22, 1998, 112 Stat. 749, added part heading. 1966—Pub. L. 89–719, title I, §104(j), Nov. 2, 1966, 80 Stat. 1138, inserted and return property…

  • 26-U.S.C.-6303

    26-U.S.C.-6303 §6303 – Notice and Demand For Tax Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter A > Section 6303 Details Reference: Section 6303 Legend: §6303 – Notice and Demand For Tax USCode Year: 2013 Provision Content (a) General rule Where it is not otherwise provided by this title, the Secretary shall, as soon as practicable, and within 60 days,…

  • 26-U.S.C.-6303

    26-U.S.C.-6303 §6303 – Notice and Demand For Tax Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter A > Section 6303 Details Reference: Section 6303 Legend: §6303 – Notice and Demand For Tax USCode Year: 2013 Provision Content (a) General rule Where it is not otherwise provided by this title, the Secretary shall, as soon as practicable, and within 60 days,…

  • Subchapter B –

    Subchapter B – Receipt of Payment Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter B Details Reference: Subchapter B Legend: Receipt of Payment USCode Year: 2013 Provision Content Amendments 1997—Pub. L. 105–34, title XII, §1205(b), Aug. 5, 1997, 111 Stat. 998, substituted Payment of tax by commercially acceptable means for Payment by check or money order in item…

  • 26-U.S.C.-6343

    26-U.S.C.-6343 §6343 – Authority to Release Levy and Return Property Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter D > Part II > Section 6343 Details Reference: Section 6343 Legend: §6343 – Authority to Release Levy and Return Property USCode Year: 2013 Provision Content (a) Release of levy and notice of release (1) In general Under regulations prescribed by the Secretary, the…

  • Chapter 64 – Collection

    Chapter 64 – Collection Collection Pathway Title 26 > Subtitle F > Chapter 64 Details Reference: Chapter 64 Legend: Collection USCode Year: 2013 Provision Content Amendments 1990—Pub. L. 101–508, title XI, §11801(b)(14), Nov. 5, 1990, 104 Stat. 1388–522, struck out item for subchapter E Collection of State individual income taxes. 1972—Pub. L. 92–512, title II, §202(b), Oct. 20, 1972,…