Statute · United States Code
26 U.S.C. § 6301 — Collection authority
26 U.S.C. § 6301
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2026-10-22
The Secretary shall collect the taxes imposed by the internal revenue laws.
Citator
26 U.S.C. § 6301 — Collection authority is in force in the current edition of the Code, and nothing recorded condemns it.
The Secretary shall collect the taxes imposed by the internal revenue laws.