26 USC § 5846 - Other laws applicable

---
identifier: "/us/usc/t26/s5846"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5846 - Other laws applicable"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5846"
section_name: "Other laws applicable"
chapter_number: 53
chapter_name: "MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS"
subchapter_number: "B"
subchapter_name: "General Provisions and Exemptions"
part_number: "I"
part_name: "GENERAL PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1232.)"
---


# § 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.

---

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

## Editorial Notes

### Prior Provisions

A prior section 5846, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .