{"data":{"id":"us/26-u.s.c.-5846","jurisdiction":"us","citation":"26 U.S.C. § 5846","heading":"Other laws applicable","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 53—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"15f71122cc7323e38bc80c7388297fce1296af8b6b040361492c46831af2bfb9","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5845","next":"us/26-u.s.c.-5847"},"notice":"GroundRules: Original legal text. Not legal advice."}