2006 US Code
Title 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
Subchapter A - Gallonage and Occupational Taxes
PART II - OCCUPATIONAL TAX
Subpart G - General Provisions
Sec. 5145 - Application of State laws
View MetadataPublication Title | United States Code, 2006 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 Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER Subchapter A - Gallonage and Occupational Taxes PART II - OCCUPATIONAL TAX Subpart G - General Provisions Sec. 5145 - Application of State laws |
Contains | section 5145 |
Date | 2006 |
Laws in Effect as of Date | January 3, 2007 |
Positive Law | No |
Disposition | standard |
Source Credit | Added Pub. L. 85-859, title II, §201, Sept. 2, 1958, 72 Stat. 1348; amended Pub. L. 109-59, title XI, §11125(b)(20)(A), Aug. 10, 2005, 119 Stat. 1956. |
Statutes at Large References | 72 Stat. 1348 119 Stat. 1956 |
Public Law References | Public Law 85-859, Public Law 109-59 |
§5145. Application of State laws
The payment of any tax imposed by this part 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 such trade or business 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.
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1348; amended Pub. L. 109–59, title XI, §11125(b)(20)(A), Aug. 10, 2005, 119 Stat. 1956.)
Redesignation of SectionPub. L. 109–59, title XI, §11125(b)(20)(A), (c), Aug. 10, 2005, 119 Stat. 1956, 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, this section is redesignated section 5734 of this title and transferred to subchapter D of chapter 52 of this title.
Prior ProvisionsA prior section 5145, act Aug. 16, 1954, ch. 736, 68A Stat. 625, related to “supply of stamps”, prior to the general revision of this chapter by Pub. L. 85–859. See section 5144 of this title.
Provisions similar to those comprising this section were contained in a prior section 5148, act Aug. 16, 1954, ch. 736, 68A Stat. 626, prior to the general revision of this chapter by Pub. L. 85–859.
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