Title 26 — Internal Revenue Code
Chapter 35 — Taxes on Wagering
§ 4422. Applicability of Federal and State laws
Statutory text
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
(Aug. 16, 1954, ch. 736, 68A Stat. 528.) · 68A Stat. 528
Enacted · 26 U.S.C. § 4422
(Aug. 16, 1954, ch. 736, 68A Stat. 528.)
Source evidence
Code source credit
(Aug. 16, 1954, ch. 736, 68A Stat. 528.)
0 of 1 references resolved to an enrolled provision · 1 partial
Credits
(Aug. 16, 1954, ch. 736, 68A Stat. 528.)