Title 26 — Internal Revenue CodeRelease 119-73
§4422 Applicability of Federal and State laws
Title 26 › Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 35— - TAXES ON WAGERING › Subchapter Subchapter C— - Miscellaneous Provisions › § 4422
Summary
Paying a federal tax on an activity does not free a person from penalties under other U.S. or state laws for doing the same thing. It also does not stop a state from charging its own tax on that activity.
Full Legal Text
Title 26, §4422
Internal Revenue Code — Source: USLM XML via OLRC
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 4422
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73