26 U.S.C. § 6301
Section 6301 · Collection authority
Viewing 26 U.S.C. § 6301 as in effect on October 4, 1976.
View current version →The Secretary shall collect the taxes imposed by the internal revenue laws.
Editorial notes U.S. Code · Office of the Law Revision Counsel
References in Text
The internal revenue laws, referred to in text, are classified generally to this title.
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Cross References
General powers and duties of officers and employees of Treasury Department, see section 7621 et seq. of this title.