26 U.S.C. § 4906 — Application of State laws
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 105 words · no verdicts yet
Paying the special tax does not excuse a person from State or local penalties or laws governing the same business. It also does not prevent a State from taxing the business.
Paying any special tax imposed by this subtitle for carrying on a trade or business* does not exempt anyone from a penalty or punishment under a State’s laws for carrying on that business in the State. It does not authorize starting or continuing the business contrary to State law or in a place prohibited by municipal law. Paying the tax also does not prevent a State from imposing a duty or tax on the same trade or business for State or other purposes.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 594.)
- 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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