Title 26 — Internal Revenue CodeRelease 119-73not60
§4422 Applicability of Federal and State Laws
Title 26 › Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 35— TAXES ON WAGERING › Subchapter C— Miscellaneous Provisions › § 4422
Summary
Paying a federal tax for an activity does not stop United States or state penalties for that activity, and a state can still impose its own tax on it.
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 5, 2026
Release point: 119-73not60