Internal Revenue Code · 26 U.S.C.
§ 4422. Applicability of Federal and State laws
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 4422
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 72 words · about 1 min to read
- Cross-references
- cites 0; cited by 0 Code sections and 1 other regulation
- Regulations
- 1 issued under this section
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 528.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 4422
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 1 regulation not issued under it
Where it sits in the Code
- Subtitle D Miscellaneous Excise Taxes
- Chapter 35 TAXES ON WAGERING
- Subchapter C Miscellaneous Provisions
Nearby sections
- § 4421 Definitions
- § 4422 Applicability of Federal and State laws
- § 4423 Inspection of books
- § 4424 Disclosure of wagering tax information