§4422 — Applicability of Federal and State laws
1 cases·1 cited
Statute Text — 26 U.S.C. §4422
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §44.4422-1 Doing business in violation of Federal or State law
1 Citing Cases
Smith v. ME Bureau of Revenue Services