Taxation refers to both the act of imposing taxes and the revenue collected as taxes. Taxes are collected for a number of specific reasons, but the general overriding purpose is to support government activities. These activities include social programs, national defense, and construction and maintenance of infrastructure such as bridges and roads. Individuals and businesses are subject to taxation. The collection of federal income taxes is the responsibility of the Internal Revenue Service which is an agency of the United States government. The tax collection agency maintains the tax Code that contains all the laws, regulations, and rules applicable to the system of federal taxation. Taxation also includes income taxes collected by the individual states. In addition, specific taxes are imposed and collected at the federal and state levels. For example, alcohol and sales taxes are specific taxes.