Notes on collection : US Code - Notes

Search Notes on collection : US Code - Notes

Subchapter Sec.(!1)
A. General provisions 6301
B. Receipt of payment 6311
C. Lien for taxes 6321
D. Seizure of property for collection of taxes 6331
[E. Repealed.]

AMENDMENTS
1990 - Pub. L. 101-508, title XI, Sec. 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, Sec. 202(b), Oct. 20, 1972, 86
Stat. 944, added item for subchapter E.

(!1) Section numbers editorially supplied.