§4906 — Application of State laws
Statute Text — 26 U.S.C. §4906
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.
Treasury Regulations
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Treas. Reg. §44.4906-1Cross reference
For provisions relating to the applicability of Federal and State laws, see section 4422 and § 44.4422-1.
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