
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: 26USC4906]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
      CHAPTER 40--GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
 
Sec. 4906. Application of State laws

    The payment of any special tax imposed by this subtitle for carrying 
on any trade or business shall not be held to exempt any person from any 
penalty or punishment provided by the laws of any State for carrying on 
the same within such State, or in any manner to authorize the 
commencement or continuance of such trade or business contrary to the 
laws of such State or in places prohibited by municipal law; nor shall 
the payment of any such tax be held to prohibit any State from placing a 
duty or tax on the same trade or business, for State or other purposes.

(Aug. 16, 1954, ch. 736, 68A Stat. 594.)

                  Section Referred to in Other Sections

    This section is referred to in section 4413 of this title.
