{"data":{"id":"us/26-u.s.c.-6301","jurisdiction":"us","citation":"26 U.S.C. § 6301","heading":"Collection authority","body":"The Secretary shall collect the taxes imposed by the internal revenue laws.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 64—COLLECTION"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"7d61cec1ba5cb05b223312966d6d6016693a6905e8628cc31d84a68d3a222f8c","source_id":"us","stale":false,"prev":"us/26-u.s.c.-6241","next":"us/26-u.s.c.-6302"},"notice":"GroundRules: Original legal text. Not legal advice."}