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26 U.S.C. § 4422. - Applicability of Federal and State laws · Congress.wiki

U.S. Code/Title 26/§ 4422

Title 26

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26 U.S.C. § 4422.Chapter 35

§ 4422

Applicability of Federal and State laws

Title 26

1 min read

Subchapter: Miscellaneous Provisions

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Back to Chapter 35 Previous: § 4421 Next: § 4423

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.

Release: pl-119-73not60 (2026-01-23)