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

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4422>. Cite pinpoints as 26 U.S.C. § 4422(a)(1).

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.

## Regulations

- [Treas. Reg. § 44.4422-1](/26/reg/44.4422-1.md): Doing business in violation of Federal or State law. (interprets § 4422)

Derived from: 1939 § 3297

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 528