# Treas. Reg. § 44.4422-1: Doing business in violation of Federal or State law.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-44.4422-1>. Interprets 26 U.S.C. § 4422.

Payment of any special tax within the scope of the regulations in this part in nowise authorizes the carrying on of any business in violation of a law of the United States or the law of any State. The special tax stamp is not a license or permit and affords no protection from prosecution for violation of any Federal or State law. See also section 4906.