Partnertax.ai Start free trial

26 U.S.C. § 4422

Applicability of Federal and State laws

Official textInternal Revenue Code (Title 26 U.S.C.)uscode.house.govlast amended
Summarize

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.

Source: view the official text

Cited by 1

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 4376 · Self-insured health plans
  2. 4377 · Definitions and special rules
  3. 4401 · Imposition of tax
  4. 4402 · Exemptions
  5. 4403 · Record requirements
  6. 4404 · Territorial extent
  7. 4405 · Cross references
  8. 4411 · Imposition of tax
  9. 4412 · Registration
  10. 4413 · Certain provisions made applicable
  11. 4414 · Cross references
  12. 4421 · Definitions
  13. 4422 · Applicability of Federal and State laws
  14. 4423 · Inspection of books
  15. 4424 · Disclosure of wagering tax information
  16. 4461 · Imposition of tax
  17. 4462 · Definitions and special rules
  18. 4471 · Imposition of tax
  19. 4472 · Definitions
  20. 4475 · Imposition of tax
  21. 4481 · Imposition of tax
  22. 4482 · Definitions
  23. 4483 · Exemptions
  24. 4484 · Cross references
  25. 4491 · Repealed. Pub. L. 97–248, title II, § 280(c)(1), Sept. 3, 1982,…
Full table of contents →