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26 U.S.C. § 4422

U.S. CodeFederal
Applicability of Federal and State laws
About This Law
/us/usc/t26/s4422
Title
26 — Internal Revenue Code
Chapter
STD/CH35
Release
119-84
Release Date
2026-04-17

Section Text

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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.)

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