2016 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes
Chapter 35 - Taxes on Wagering
Subchapter C - Miscellaneous Provisions
Sec. 4422 - Applicability of Federal and State laws

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Citation 26 U.S.C. § 4422 (2016)
Section Name ยง4422. Applicability of Federal and State laws
Section Text

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 Credit

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

Publication Title United States Code, 2012 Edition, Supplement 4, 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 D - Miscellaneous Excise Taxes
CHAPTER 35 - TAXES ON WAGERING
Subchapter C - Miscellaneous Provisions
Sec. 4422 - Applicability of Federal and State laws
Contains section 4422
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
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