CH. 64—COLLECTION
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CHAPTER 64—COLLECTION SUBCHAPTER SUBCHAPTER SUBCHAPTER SUBCHAPTER
A. B. C. D.
General provisions. Receipt of payment. Lien for taxes. Seizure of property for collection of taxes.
Subchapter A—General Provisions Sec. Sec. Sec. Sec.
6301. 6302. 6303. 6304.
Collection authority. Mode or time of collection. Notice and demand for tax. Collection under the Tariff Act.
SEC. 6301. COLLECTION AUTHORITY.
The Secretary or his delegate shall collect the taxes imposed by the internal revenue laws. SEC. 6302. MODE OR TIME OF COLLECTION. (a) ESTABLISHMENT BY REGULATIONS.—If the mode or time for collecting any tax is not provided for by this title, the Secretary or his delegate may establish the same by regulations. (b) DISCRETIONARY METHOD.—Whether or not the method of collecting any tax imposed by chapters 21, 31, 32, 33, sections 4501(a) or 4511 of chapter 37, or sections 4701 or 4721 of chapter 39 is specifically provided for by this title, any such tax may, under regulations prescribed by the Secretary or his delegate, be collected by means of returns, stamps, coupons, tickets, books, or such other reasonable devices or methods as may be necessary or helpful in securing a complete and proper collection of the tax. (c) U S E OF GOVERNMENT DEPOSITARIES.—The Secretary or
his
delegate may authorize Federal Reserve banks, and incorporated banks or trust companies which are depositaries or financial agents of the United States, to receive any tax imposed under the internal revenue laws, in such manner, at such times, and under such conditions as he may prescribe; and he shall prescribe the manner, times, and conditions under which the receipt of such tax by such banks and trust companies is to be treated as payment of such tax to the Secretary or his delegate. SEC. 6303. NOTICE AND DEMAND FOR TAX. (a) GENERAL RULE. — W h e r e it is not otherwise provided by this title, the Secretary or his delegate shall, as soon as practicable, and within 60 days, after the making of an assessment of a tax pursuant to section 6203, give notice to each person liable for the unpaid tax, stating the amount and demanding payment thereof. Such notice shall be left at the dwelling or usual place of business of such person, or shall be sent by mail to such person's last known address.
6303(a)
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