Internal Revenue Code:Sec. 4422. Applicability of Federal and State laws

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle D - Miscellaneous Excise Taxes
       CHAPTER 35 - TAXES ON WAGERING
        Subchapter C - Miscellaneous Provisions

Statute

    Sec. 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.

Sources

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

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 4405, 4414 of this title.
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