---
kind: "section"
citation: "26 U.S.C. § 5846"
title: "26"
title_heading: "Internal Revenue Code"
number: "5846"
heading: "Other laws applicable"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5846"
units:
  - "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. Other laws applicable


All provisions of law relating to special taxes imposed by [chapter 51](/usc/26/chstE/ch51.md) 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](/usc/26/5801.md), [5811](/usc/26/5811.md), and 5821.


## Source credit

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

## Notes

### 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.