1994 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
Sec. 4906 - Application of State laws
View MetadataPublication Title | United States Code, 1994 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES Sec. 4906 - Application of State laws |
Contains | section 4906 |
Date | 1994 |
Laws in Effect as of Date | January 4, 1995 |
Positive Law | No |
Disposition | standard |
Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 594. |
§4906. Application of State laws
The payment of any special tax imposed by this subtitle for carrying on any trade or business shall not be held to exempt any person from any penalty or punishment provided by the laws of any State for carrying on the same within such State, or in any manner to authorize the commencement or continuance of such trade or business contrary to the laws of such State or in places prohibited by municipal law; nor shall the payment of any such tax be held to prohibit any State from placing a duty or tax on the same trade or business, for State or other purposes.
(Aug. 16, 1954, ch. 736, 68A Stat. 594.)
Cross ReferencesWagering, occupational tax, section as applicable to, see section 4413 of this title.
Section Referred to in Other SectionsThis section is referred to in section 4413 of this title.
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.