26 U.S.C. § 4422 — Applicability of Federal and State laws
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 64 words · no verdicts yet
This section says that paying a Federal tax on an activity does not excuse a person from Federal or State penalties for that activity. It also does not prevent a State from taxing the same activity.
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.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 528.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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