26 U.S.C. § 4422

Title 26 Chapter 35 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →

Sections in this chapter

§ 4401
§ 4402
§ 4403
§ 4404
§ 4405
§ 4411
§ 4412
§ 4413
§ 4414
§ 4421
§ 4422
§ 4423
§ 4424

§ 4422. Applicability of Federal and State laws

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.

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