Chapter 64. Collection

Subchapter A. General Provisions

• § 6301. Collection Authority
• § 6302. Mode Or Time of Collection
• § 6303. Notice and Demand For Tax
• § 6304. Fair Tax Collection Practices
• § 6305. Collection of Certain Liability
• § 6306. Qualified Tax Collection Contracts

Subchapter B. Receipt of Payment

• § 6311. Payment of Tax By Commercially Acceptable Means
• § 6312. Repealed
• § 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

• Part I. Due Process For Liens
• Part II. Liens

Subchapter D. Seizure of Property For Collection of Taxes

• Part I. Due Process For Collections
• Part II. Levy

Subchapter E. Repealed

• § 6361 to 6365. Repealed