Statutory Text

26 U.S.C. § 4906 — Application of 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 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES Sec. 4906 - Application of State laws From the U.S. Government Publishing Office, www.gpo.gov

§4906. Application of State laws

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.

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

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-EAEF00

Entity Class

STATUTE / FEDERAL-CODE-SECTION

Domain Signature

boisestandard.org

Citation

26 U.S.C. § 4906

Jurisdiction

Federal — United States

Status

✓ ACTIVE

Source

PRIMARY-SOURCE

Source Verified

✓ TRUE

Content Hash

da135e9a18d7a31f...

Semantic Edges

Pending — corpus passes queued

The statutory text of 26 U.S.C. § 4906 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. § 4905 26 U.S.C. § 4907 →

Ch. 40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

26 U.S.C. § 4901 26 U.S.C. § 4902 26 U.S.C. § 4903 26 U.S.C. § 4904 26 U.S.C. § 4905 26 U.S.C. § 4906 26 U.S.C. § 4907

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

Title 26 U.S.C.