Treasury Regulations · 26 CFR
§ 44.4422-1. Doing business in violation of Federal or State law.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 4422
Cite as 26 CFR § 44.4422-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.
- Issued under
- 26 U.S.C. § 4422
- Length
- 66 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
Payment of any special tax within the scope of the regulations in this part in nowise authorizes the carrying on of any business in violation of a law of the United States or the law of any State. The special tax stamp is not a license or permit and affords no protection from prosecution for violation of any Federal or State law. See also section 4906.
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 44 Taxes on wagering; effective january 1, 1955
- Subpart D Miscellaneous and General Provisions Applicable to Taxes on Wagering
- Miscellaneous Provisions
Nearby sections
- § 44.4421-1 Definitions.
- § 44.4422-1 Doing business in violation of Federal or State law.