26 U.S.C. § 6301

Section 6301 directs that the Secretary shall collect the taxes imposed by the internal revenue laws. It states the general collection mandate that underlies all subsequent collection procedures in subtitle F.

Citation: 26 U.S.C. § 6301Jurisdiction: United StatesEffective: 1954-08-16

Codified text.

The Secretary shall collect the taxes imposed by the internal revenue laws.

Editorial note — Source credits

Editorial commentary — not part of the primary text.

Editorial note. Source credit reproduced verbatim from the Office of the Law Revision Counsel, United States Code (current published text).

(Aug. 16, 1954, ch. 736, 68A Stat. 775; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Revision history

1954-08-16 — Enacted as part of the Internal Revenue Code of 1954 (ch. 736, 68A Stat. 775).
1976-10-04 — Amended by Pub. L. 94–455, (1976, 90 Stat. 1834).

Canonical source: Office of the Law Revision Counsel, United States Code, current published text (https://uscode.house.gov); GovInfo USCODE-2024-title26.