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26 U.S.C. § 5848

U.S. CodeFederal
Restrictive use of information
About This Law
/us/usc/t26/s5848
Title
26 — Internal Revenue Code
Chapter
STE/CH53
Release
119-84
Release Date
2026-04-17

Section Text

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(a) General ruleNo 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. (Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1232.) Editorial Notes Prior ProvisionsA 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.

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