Current through Pub. L. 119-100Open in workspace

§ 4422 Applicability of Federal and State laws

The payment of any tax imposed by this chapter with respect to any activity shall not exempt any person from any penalty provided by a law of the United States or of any State for engaging in the same activity, nor shall the payment of any such tax prohibit any State from placing a tax on the same activity for State or other purposes.

(Aug. 16, 1954, ch. 736, 68A Stat. 528.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 4422

Source: decipher.legal/usc/26/4422 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)