FEDERAL · 26 U.S.C. · Chapter 40
Application of State laws
26 U.S.C. § 4906
Title26 — Internal Revenue Code
Chapter40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
This text of 26 U.S.C. § 4906 (Application of State laws) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 4906.
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.
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History
(Aug. 16, 1954, ch. 736, 68A Stat. 594.)
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Bluebook (online)
26 U.S.C. § 4906, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/4906.