Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 4422: Applicability of Federal and State laws
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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.
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