1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
  4. Chapter 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
  5. Subchapter B - General Provisions and Exemptions
  6. Part I - GENERAL PROVISIONS
  7. 26 USC § 5846
26 USC § 5846
Other laws applicable
October 30, 2020
USC

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.

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.
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§ 5845 Definitions
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§ 5847 Effect on other laws

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