CHAPTER 35— TAXES ON WAGERING›Subchapter C— Miscellaneous Provisions

§ 4422. Applicability of Federal and State laws

26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 528.)

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▸Contents — 26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code)

26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code)

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