---
kind: "section"
citation: "26 U.S.C. § 5848"
title: "26"
title_heading: "Internal Revenue Code"
number: "5848"
heading: "Restrictive use of information"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5848"
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"
---

# §5848. Restrictive use of information

- (a) **General rule—** No information or evidence obtained from an application, registration, or records required to be submitted or retained by a natural person in order to comply with any provision of this chapter or regulations issued thereunder, shall, except as provided in [subsection (b)](#b) of this section, be used, directly or [indirectly](/usc/26/101.md?p=a-3-B), as evidence against that person in a criminal proceeding with respect to a violation of law occurring prior to or concurrently with the filing of the application or registration, or the compiling of the records containing the information or evidence.
- (b) **Furnishing false information—** [Subsection (a)](#a) of this section shall not preclude the use of any such information or evidence in a prosecution or other action under any applicable provision of law with respect to the furnishing of false information.

## Source credit

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

## Notes

### Editorial Notes

### Prior Provisions

A prior section 5848, act Aug. 16, 1954, ch. 736, 68A Stat. 727, as amended by acts Sept. 2, 1958, Pub. L. 85–859, title II, § 203(f), 72 Stat. 1427; June 1, 1960, Pub. L. 86–478, § 3, 74 Stat. 149, related to definition of a firearm, machine gun, rifle, shotgun, other weapon, importer, manufacturer, dealer, interstate commerce, transfer and person, prior to the general revision of this chapter by Pub. L. 90–618.