Implements § 6301Open in workspace
Reg. § 301.6301-1 Collection authority.
26 CFR § 301.6301-1eCFR, current through 2026-07-14
The taxes imposed by the internal revenue laws shall be collected by district directors of internal revenue. See, however, section , relating to the collection of certain taxes under the provisions of the Tariff Act of 1930 (19 U.S.C. ch. 4).