26 C.F.R. § 301.6365-1 Definitions.
Title 26 - Internal Revenue
(a) State. For purposes of subchapter E and the regulations thereunder, the term “State” shall include the District of Columbia, but shall not include the Commonwealth of Puerto Rico or any possession of the United States. (b) Governor. For purposes of subchapter E and the regulations thereunder, the term “Governor” shall include the Mayor of the District of Columbia. [T.D. 7577, 43 FR 59375, Dec. 20, 1978]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Seizure of Property for Collection of Taxes
§ 301.6365-1 Definitions.
