Title 26 — Internal Revenue CodeRelease 119-73
§5846 Other Laws Applicable
Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter B— General Provisions and Exemptions › Part I— GENERAL PROVISIONS › § 5846
Summary
The existing laws about special occupational taxes on alcohol, and about making, selling, and tracking tax stamps, also apply to the National Firearms Act taxes on making, transferring, and dealing in certain firearms, as long as they do not conflict with the firearms rules.
Full Legal Text
Title 26, §5846
Internal Revenue Code — Source: USLM XML via OLRC
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 section 5801, 5811, and 5821.
Legislative History
Notes & Related Subsidiaries
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5846
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73