26 U.S.C. § 5846
Section 5846 · Other laws applicable
This is § 201 of the Gun Control Act of 1968
Amended 1 time on record
Applied in 4 court decisions — leading case United States v. Fredman (1987)
Most recently applied in United States v. Sheehan (September 2016)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
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.