§ 4906. Application of State laws

Statutory text

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.

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.

1954
(Aug. 16, 1954, ch. 736, 68A Stat. 594.) · 68A Stat. 594
Enacted · 26 U.S.C. § 4906
(Aug. 16, 1954, ch. 736, 68A Stat. 594.)
Source evidence
Code source credit
(Aug. 16, 1954, ch. 736, 68A Stat. 594.)

0 of 1 references resolved to an enrolled provision · 1 partial

Credits

(Aug. 16, 1954, ch. 736, 68A Stat. 594.)