26 U.S.C. § 5734 — Application of State laws
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 106 words · no verdicts yet
Paying a federal special tax does not excuse compliance with State or local law, prevent State penalties, or prevent a State from imposing its own tax or duty on the same business.
Paying a tax under this subchapter for a trade or business* does not exempt anyone from a State penalty or punishment for operating that business, authorize operating it against State law or in a place barred by municipal law, or stop a State from imposing a duty or tax on the same business for State or other purposes.
The payment of any tax imposed by this subchapter 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 such trade or business 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: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1348, § 5145; renumbered § 5734 and amended Pub. L. 109–59, title XI, § 11125(b)(20)(A), Aug. 10, 2005, 119 Stat. 1956.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1348
- 2005Amended · Pub. L. 109-59 · 119 Stat. 1956
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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