Statutory Text

26 U.S.C. § 4422 — Applicability of Federal and State laws

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 35 - TAXES ON WAGERING Subchapter C - Miscellaneous Provisions Sec. 4422 - Applicability of Federal and State laws From the U.S. Government Publishing Office, www.gpo.gov

§4422. Applicability of Federal and State laws

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.)

Source: uscode.house.gov — public domain Official Source ↗

Root-LD Entity Data

◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org

Federation ID

BS-USC26-SEC-BA8C92

Entity Class

STATUTE / FEDERAL-CODE-SECTION

Domain Signature

boisestandard.org

Citation

26 U.S.C. § 4422

Jurisdiction

Federal — United States

Status

✓ ACTIVE

Source

PRIMARY-SOURCE

Source Verified

✓ TRUE

Content Hash

d96f75e40d01d89c...

Semantic Edges

Pending — corpus passes queued

The statutory text of 26 U.S.C. § 4422 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).

Navigate Corpus — Title 26

← 26 U.S.C. § 4421 26 U.S.C. § 4423 →

Ch. 35 — TAXES ON WAGERING

26 U.S.C. § 4401 26 U.S.C. § 4402 26 U.S.C. § 4403 26 U.S.C. § 4404 26 U.S.C. § 4405 26 U.S.C. § 4411 26 U.S.C. § 4412 26 U.S.C. § 4413 26 U.S.C. § 4414 26 U.S.C. § 4421 26 U.S.C. § 4422 26 U.S.C. § 4423 26 U.S.C. § 4424

26 U.S.C. — public domain ← All Legislation

Title 26 U.S.C.