[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6301-1]

[Page 203-204]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Collection
 
Sec. 301.6301-1  Collection authority.

                           General Provisions


    The taxes imposed by the internal revenue laws shall be collected by 
district directors of internal revenue. See, however, section 6304, 
relating to the collection of certain taxes under the

[[Page 204]]

provisions of the Tariff Act of 1930 (19 U.S.C. ch. 4).