
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4422]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                      CHAPTER 35--TAXES ON WAGERING
 
                 Subchapter C--Miscellaneous Provisions
 
Sec. 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.
