Public Law 119-88 (05/04/2026)

26 U.S.C. § 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.

Pub. L. 90–618, title II, § 20182 Stat. 1232 (Added , , .)

Editorial Notes

Prior Provisions

act Aug. 16, 1954, ch. 736 68A Stat. 726 Pub. L. 90–618A prior section 5846, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .