[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]