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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 4422

Applicability of Federal and State laws

Official textgovinfo.govlast amended

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.

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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. 4471 · [§§4471 to 4474. Repealed. Pub. L. 89–44, title IV, §404, June…
  20. 4472 · Definitions
  21. 4481 · Imposition of tax
  22. 4482 · Definitions
  23. 4483 · Exemptions
  24. 4484 · Cross references
  25. 4491 · [§§4491 to 4494. Repealed. Pub. L. 97–248, title II, §280(c)(1),…
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