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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 4422. Applicability of Federal and State Laws
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 528.)
Section Referred to in Other Sections
This section is referred to in sections 4405, 4414 of this title.
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Chicago:
"U.S. Congress, Office of the Law Revision Counsel", "§ 4422. Applicability of Federal and State Laws," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed November 4, 2025, http://originalsources.com/Document.aspx?DocID=L7PK9U3XXXR3NR5.
MLA:
"U.S. Congress, Office of the Law Revision Counsel". "§ 4422. Applicability of Federal and State Laws." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 4 Nov. 2025. http://originalsources.com/Document.aspx?DocID=L7PK9U3XXXR3NR5.
Harvard:
"U.S. Congress, Office of the Law Revision Counsel", '§ 4422. Applicability of Federal and State Laws' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 4 November 2025, from http://originalsources.com/Document.aspx?DocID=L7PK9U3XXXR3NR5.
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