[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: 26CFR301.6365-1] [Page 336] 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. 301.6365-1 Definitions. (a) State. For purposes of subchapter E and the regulations thereunder, the term ``State'' shall include the District of Columbia, but shall not include the Commonwealth of Puerto Rico or any possession of the United States. (b) Governor. For purposes of subchapter E and the regulations thereunder, the term ``Governor'' shall include the Mayor of the District of Columbia. [T.D. 7577, 43 FR 59375, Dec. 20, 1978]