2020 US Code
Title 26 - Internal Revenue Code
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
Sec. 5848 - Restrictive use of information
| 26 U.S.C. § 5848 (2020) |
| §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) of this section, be used, directly or indirectly, 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 informationSubsection (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. |
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(Added Pub. L. 90–618, title II, §201, Oct. 22, 1968, 82 Stat. 1232.) |
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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. |
| United States Code, 2018 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE 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 Sec. 5848 - Restrictive use of information |
| section 5848 |
| 2020 |
| January 13, 2021 |
| No |
| standard |
| 72 Stat. 1427 74 Stat. 149 82 Stat. 1232 |
| Public Law 85-859, Public Law 86-478, Public Law 90-618 |
