---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch64/schA"
level: "subchapter"
label: "Subchapter A"
heading: "General Provisions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch64-schA"
sections_count: 7
---

# Subchapter A — General Provisions

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 64 — Collection

## Sections

- [§6301. Collection authority](/usc/26/6301.md)
- [§6302. Mode or time of collection](/usc/26/6302.md)
- [§6303. Notice and demand for tax](/usc/26/6303.md)
- [§6304. Fair tax collection practices](/usc/26/6304.md)
- [§6305. Collection of certain liability](/usc/26/6305.md)
- [§6306. Qualified tax collection contracts](/usc/26/6306.md)
- [§6307. Special compliance personnel program account](/usc/26/6307.md)