Seizure of Property for Collection of Taxes

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 301
8. ›
9. Subpart ECFR7d22b80601049d0

Sections

• 301.6330-1
  § 301.6330-1 Notice and opportunity for hearing prior to levy.
• 301.6331-1
  § 301.6331-1 Levy and distraint.
• 301.6331-2
  § 301.6331-2 Procedures and restrictions on levies.
• 301.6331-3
  § 301.6331-3 Restrictions on levy while offers to compromise are pending.
• 301.6331-4
  § 301.6331-4 Restrictions on levy while installment agreements are pending or in effect.
• 301.6332-1
  § 301.6332-1 Surrender of property subject to levy.
• 301.6332-2
  § 301.6332-2 Surrender of property subject to levy in the case of life insurance and endowment contracts.
• 301.6332-3
  § 301.6332-3 The 21-day holding period applicable to property held by banks.
• 301.6333-1
  § 301.6333-1 Production of books.
• 301.6334-1
  § 301.6334-1 Property exempt from levy.
• 301.6334-2
  § 301.6334-2 Wages, salary, and other income.
• 301.6334-3
  § 301.6334-3 Determination of exempt amount.
• 301.6334-4
  § 301.6334-4 Verified statements.
• 301.6335-1
  § 301.6335-1 Sale of seized property.
• 301.6336-1
  § 301.6336-1 Sale of perishable goods.
• 301.6337-1
  § 301.6337-1 Redemption of property.
• 301.6338-1
  § 301.6338-1 Certificate of sale; deed of real property.
• 301.6339-1
  § 301.6339-1 Legal effect of certificate of sale of personal property and deed of real property.
• 301.6340-1
  § 301.6340-1 Records of sale.
• 301.6341-1
  § 301.6341-1 Expense of levy and sale.
• 301.6342-1
  § 301.6342-1 Application of proceeds of levy.
• 301.6343-1
  § 301.6343-1 Requirement to release levy and notice of release.
• 301.6343-2
  § 301.6343-2 Return of wrongfully levied upon property.
• 301.6343-3
  § 301.6343-3 Return of property in certain cases.
• 301.6361-1
  § 301.6361-1 Collection and administration of qualified taxes.
• 301.6361-2
  § 301.6361-2 Judicial and administrative proceedings; Federal representation of State interests.
• 301.6361-3
  § 301.6361-3 Transfers to States.
• 301.6361-4
  § 301.6361-4 Definitions.
• 301.6361-5
  § 301.6361-5 Effective date of section 6361.
• 301.6362-1
  § 301.6362-1 Types of qualified tax.
• 301.6362-2
  § 301.6362-2 Qualified resident tax based on taxable income.
• 301.6362-3
  § 301.6362-3 Qualified resident tax which is a percentage of Federal tax.
• 301.6362-4
  § 301.6362-4 Rules for adjustments relating to qualified resident taxes.
• 301.6362-5
  § 301.6362-5 Qualified nonresident tax.
• 301.6362-6
  § 301.6362-6 Requirements relating to residence.
• 301.6362-7
  § 301.6362-7 Additional requirements.
• 301.6363-1
  § 301.6363-1 State agreements.
• 301.6363-2
  § 301.6363-2 Withdrawal from State agreements.
• 301.6363-3
  § 301.6363-3 Transition years.
• 301.6363-4
  § 301.6363-4 Judicial review.
• 301.6365-1
  § 301.6365-1 Definitions.
• 301.6365-2
  § 301.6365-2 Commencement and cessation of applicability of subchapter E to individual taxpayers.