FEDERAL · 26 U.S.C. · Chapter 35
Applicability of Federal and State laws
Current through Pub. L. 119-102
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.
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26 U.S.C. § 4422 (Applicability of Federal and State laws) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Marchetti v. United States
390 U.S. 39 (Supreme Court, 1968)
United States v. Heacock
31 F.3d 249 (Fifth Circuit, 1994)
State v. Mills
86 So. 2d 895 (Supreme Court of Louisiana, 1956)
Silbert v. United States
282 F. Supp. 635 (D. Maryland, 1968)
United States v. Shakir Wadi Alkhafaji
754 F.2d 641 (Sixth Circuit, 1985)
Perry v. Commonwealth
156 S.E.2d 566 (Supreme Court of Virginia, 1967)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 528.)