CHAPTER 64 — Collection
40 sections.
Subchapter A — General Provisions 7 sections
Subchapter B — Receipt of Payment 7 sections
- § 6311. — Payment of tax by commercially acceptable means
- [§ 6312. — Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5]
- § 6313. — Fractional parts of a cent
- § 6314. — Receipt for taxes
- § 6315. — Payments of estimated income tax
- § 6316. — Payment by foreign currency
- § 6317. — Payments of Federal unemployment tax for calendar quarter
Subchapter C — Lien for Taxes 10 sections
PART I — DUE PROCESS FOR LIENS 1 sections
PART II — LIENS 9 sections
- § 6321. — Lien for taxes
- § 6322. — Period of lien
- § 6323. — Validity and priority against certain persons
- § 6324. — Special liens for estate and gift taxes
- § 6324A. — Special lien for estate tax deferred under section 6166
- § 6324B. — Special lien for additional estate tax attributable to farm, etc., valuation
- § 6325. — Release of lien or discharge of property
- § 6326. — Administrative appeal of liens
- § 6327. — Cross references
Subchapter D — Seizure of Property for Collection of Taxes 15 sections
PART I — DUE PROCESS FOR COLLECTIONS 1 sections
PART II — LEVY 14 sections
- § 6331. — Levy and distraint
- § 6332. — Surrender of property subject to levy
- § 6333. — Production of books
- § 6334. — Property exempt from levy
- § 6335. — Sale of seized property
- § 6336. — Sale of perishable goods
- § 6337. — Redemption of property
- § 6338. — Certificate of sale; deed of real property
- § 6339. — Legal effect of certificate of sale of personal property and deed of real property
- § 6340. — Records of sale
- § 6341. — Expense of levy and sale
- § 6342. — Application of proceeds of levy
- § 6343. — Authority to release levy and return property
- § 6344. — Cross references