[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: 26CFR301.6361-5] [Page 318-319] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Seizure of Property for Collection of Taxes Sec. 301.6361-5 Effective date of section 6361. Section 6361 shall take effect on the first January 1 which is more than 1 year after the first date on which at [[Page 319]] least one State has filed a notice of election with the Secretary or his delegate to enter into a State agreement. For purposes of this section, a notice of election shall be deemed to have been filed by a State only if there is no defect in either the State's notice of election or the State's tax law of which the Secretary notified the Governor pursuant to paragraph (c) of Sec. 301.6363-1, and which has not been retroactively cured under the provisions of such paragraph. [T.D. 7577, 43 FR 59365, Dec. 20, 1978]