Treasury Regulations (26 C.F.R.)
26 CFR § 44.4422-1
Doing business in violation of Federal or State law.
Official textecfr.govlast amended
Payment of any special tax within the scope of the regulations in this part in nowise authorizes the carrying on of any business in violation of a law of the United States or the law of any State. The special tax stamp is not a license or permit and affords no protection from prosecution for violation of any Federal or State law. See also section 4906.
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In this part (39 sections)
- 44.0-1 · Introduction.
- 44.0-2 · General definitions and use of terms.
- 44.0-3 · Scope of regulations.
- 44.0-4 · Extent to which the regulations in this part supersede prior…
- 44.4401-1 · Imposition of tax.
- 44.4401-2 · Person liable for tax.
- 44.4401-3 · When tax attaches.
- 44.4402-1 · Exemptions.
- 44.4403-1 · Daily record.
- 44.4404-1 · Territorial extent.
- 44.4411-1 · Imposition of tax.
- 44.4412-1 · Registration.
- 44.4413-1 · Certain provisions made applicable.
- 44.4421-1 · Definitions.
- 44.4422-1 · Doing business in violation of Federal or State law.
- 44.4901-1 · Payment of special tax.
- 44.4902-1 · Partnership liability.
- 44.4905-1 · Change of ownership.
- 44.4905-2 · Change of address.
- 44.4905-3 · Liability for failure to register change or removal.
- 44.4906-1 · Cross reference.
- 44.6001-1 · Record requirements.
- 44.6011(a)-1 · (a)-1 Returns.
- 44.6060-1 · Reporting requirements for tax return preparers.
- 44.6071-1 · Time for filing return.
- 44.6091-1 · Place for filing returns.
- 44.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 44.6109-1 · Tax return preparers furnishing identifying numbers for…
- 44.6151-1 · Time and place for paying taxes.
- 44.6419-1 · Credit or refund generally.
- 44.6419-2 · Credit or refund on wagers laid off by taxpayer.
- 44.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 44.6694-2 · Penalties for understatement due to an unreasonable…
- 44.6694-3 · Penalty for understatement due to willful, reckless, or…
- 44.6694-4 · Extension of period of collection when preparer pays 15…
- 44.6695-1 · Other assessable penalties with respect to the preparation…
- 44.6696-1 · Claims for credit or refund by tax return preparers.
- 44.7262-1 · Failure to pay special tax.
- 44.7701-1 · Tax return preparer.