Internal Revenue Code · 26 U.S.C.
§ 4906. Application of 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. § 4906
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 113 words · about 1 min to read
- Cross-references
- cites 0; cited by 1 Code section and 0 other regulations
- Regulations
- 1 issued under this section
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 594.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 4906
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Where it sits in the Code
Nearby sections
- § 4902 Liability of partners
- § 4903 Liability in case of business in more than one location
- § 4904 Liability in case of different businesses of same ownership and location
- § 4905 Liability in case of death or change of location
- § 4906 Application of State laws
- § 4907 Federal agencies or instrumentalities