Current through Pub. L. 119-100Open in workspace

§ 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 , , and .

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

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5846

Source: decipher.legal/usc/26/5846 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)