
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5848]

 
                     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


(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 information

    Subsection (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, Sec. 201, Oct. 22, 1968, 82 Stat. 
1232.)


                            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, Sec. 203(f), 72 
Stat. 1427; June 1, 1960, Pub. L. 86-478, Sec. 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.
