Title 26, Internal Revenue CodeRelease 119-102
§4422 Applicability of Federal and State Laws
Title 26 › Subtitle D — Miscellaneous Excise Taxes › CHAPTER 35 — TAXES ON WAGERING › Subchapter C — Miscellaneous Provisions › § 4422
Summary
Paying the federal tax for an activity does not remove penalties under U.S. or State law, nor stop States from taxing 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
Aug 21, 2026
Release point: 119-102