26 USC 5846: Other laws applicable
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26 USC 5846: Other laws applicable Text contains those laws in effect on November 20, 2024
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 53-MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMSSubchapter B-General Provisions and ExemptionsPART I-GENERAL PROVISIONS
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§5846. Other laws applicable

All provisions of law relating to special taxes imposed by chapter 51 and to engraving, issuance, sale, accountability, cancellation, and distribution of stamps for tax payment shall, insofar as not inconsistent with the provisions of this chapter, be applicable with respect to the taxes imposed by sections 5801, 5811, and 5821.

(Added Pub. L. 90–618, title II, §201, Oct. 22, 1968, 82 Stat. 1232 .)


Editorial Notes

Prior Provisions

A prior section 5846, act Aug. 16, 1954, ch. 736, 68A Stat. 726 , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618.