Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 301

Subpart ECFR7d22b80601049d0. Seizure of Property for Collection of Taxes

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. § 301.6330-1 Notice and opportunity for hearing prior to levy.
  2. § 301.6331-1 Levy and distraint.
  3. § 301.6331-2 Procedures and restrictions on levies.
  4. § 301.6331-3 Restrictions on levy while offers to compromise are pending.
  5. § 301.6331-4 Restrictions on levy while installment agreements are pending or in effect.
  6. § 301.6332-1 Surrender of property subject to levy.
  7. § 301.6332-2 Surrender of property subject to levy in the case of life insurance and endowment contracts.
  8. § 301.6332-3 The 21-day holding period applicable to property held by banks.
  9. § 301.6333-1 Production of books.
  10. § 301.6334-1 Property exempt from levy.
  11. § 301.6334-2 Wages, salary, and other income.
  12. § 301.6334-3 Determination of exempt amount.
  13. § 301.6334-4 Verified statements.
  14. § 301.6335-1 Sale of seized property.
  15. § 301.6336-1 Sale of perishable goods.
  16. § 301.6337-1 Redemption of property.
  17. § 301.6338-1 Certificate of sale; deed of real property.
  18. § 301.6339-1 Legal effect of certificate of sale of personal property and deed of real property.
  19. § 301.6340-1 Records of sale.
  20. § 301.6341-1 Expense of levy and sale.
  21. § 301.6342-1 Application of proceeds of levy.
  22. § 301.6343-1 Requirement to release levy and notice of release.
  23. § 301.6343-2 Return of wrongfully levied upon property.
  24. § 301.6343-3 Return of property in certain cases.
  25. § 301.6361-1 Collection and administration of qualified taxes.
  26. § 301.6361-2 Judicial and administrative proceedings; Federal representation of State interests.
  27. § 301.6361-3 Transfers to States.
  28. § 301.6361-4 Definitions.
  29. § 301.6361-5 Effective date of section 6361.
  30. § 301.6362-1 Types of qualified tax.
  31. § 301.6362-2 Qualified resident tax based on taxable income.
  32. § 301.6362-3 Qualified resident tax which is a percentage of Federal tax.
  33. § 301.6362-4 Rules for adjustments relating to qualified resident taxes.
  34. § 301.6362-5 Qualified nonresident tax.
  35. § 301.6362-6 Requirements relating to residence.
  36. § 301.6362-7 Additional requirements.
  37. § 301.6363-1 State agreements.
  38. § 301.6363-2 Withdrawal from State agreements.
  39. § 301.6363-3 Transition years.
  40. § 301.6363-4 Judicial review.
  41. § 301.6365-1 Definitions.
  42. § 301.6365-2 Commencement and cessation of applicability of subchapter E to individual taxpayers.