United States Code · Section

§ 5846 — Other Laws Applicable

26 U.S.C. § 5846

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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.
26 U.S.C. § 5845 26 U.S.C. § 5847

Implementing Regulations