Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle E - ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXESChapter 51 - DISTILLED SPIRITS, WINES, AND BEERSubchapter J - PENALTIES, SEIZURES, AND FORFEITURES RELATING TO LIQUORSPart V - REPEALEDChapter 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMSSubchapter B - GENERAL PROVISIONS AND EXEMPTIONS
Part I - GENERAL PROVISIONS
Section 5846 - Other laws applicable

26 U.S.C. § 5846

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Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
Section 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.

26 U.S.C. § 5846

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

EDITORIAL NOTES

PRIOR PROVISIONSA 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.