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Treasury Regulations · 26 CFR Part 301

Subpart ECFR906a9cbafe6b4af. Collection

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. General Provisions §§ 301.6301-1 to 301.6326-1

    1. § 301.6301-1 Collection authority.
    2. § 301.6302-1 Manner or time of collection of taxes.
    3. § 301.6303-1 Notice and demand for tax.
    4. § 301.6305-1 Assessment and collection of certain liability.
    5. § 301.6311-1 Payment by check or money order.
    6. § 301.6311-2 Payment by credit card and debit card.
    7. § 301.6312-1 Treasury certificates of indebtedness, Treasury notes, and Treasury bills acceptable in payment of internal revenue taxes or stamps.
    8. § 301.6312-2 Certain Treasury savings notes acceptable in payment of certain internal revenue taxes.
    9. § 301.6313-1 Fractional parts of a cent.
    10. § 301.6314-1 Receipt for taxes.
    11. § 301.6315-1 Payments of estimated income tax.
    12. § 301.6316-1 Payment of income tax in foreign currency.
    13. § 301.6316-2 Definitions.
    14. § 301.6316-3 Allocation of tax attributable to foreign currency.
    15. § 301.6316-4 Return requirements.
    16. § 301.6316-5 Manner of paying tax by foreign currency.
    17. § 301.6316-6 Declarations of estimated tax.
    18. § 301.6316-7 Payment of Federal Insurance Contributions Act taxes in foreign currency.
    19. § 301.6316-8 Refunds and credits in foreign currency.
    20. § 301.6316-9 Interest, additions to tax, etc.
    21. § 301.6320-1 Notice and opportunity for hearing upon filing of notice of Federal tax lien.
    22. § 301.6321-1 Lien for taxes.
    23. § 301.6323(a)-1 Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
    24. § 301.6323(b)-1 Protection for certain interests even though notice filed.
    25. § 301.6323(c)-1 Protection for commercial transactions financing agreements.
    26. § 301.6323(c)-2 Protection for real property construction or improvement financing agreements.
    27. § 301.6323(c)-3 Protection for obligatory disbursement agreements.
    28. § 301.6323(d)-1 45-day period for making disbursements.
    29. § 301.6323(e)-1 Priority of interest and expenses.
    30. § 301.6323(f)-1 Place for filing notice; form.
    31. § 301.6323(g)-1 Refiling of notice of tax lien.
    32. § 301.6323(h)-0 Scope of definitions.
    33. § 301.6323(h)-1 Definitions.
    34. § 301.6323(i)-1 Special rules.
    35. § 301.6323(j)-1 Withdrawal of notice of federal tax lien in certain circumstances.
    36. § 301.6324-1 Special liens for estate and gift taxes; personal liability of transferees and others.
    37. § 301.6324A-1 Election of and agreement to special lien for estate tax deferred under section 6166 or 6166A.
    38. § 301.6325-1 Release of lien or discharge of property.
    39. § 301.6326-1 Administrative appeal of the erroneous filing of notice of federal tax lien.