Federal · Title 26 — Internal Revenue Code

26 U.S.C. § 4906: Application of State laws

Civil

What this law says, in plain English

Payment of a federal special tax does not exempt a person from state penalties, authorize illegal business activities, or prevent states from imposing their own taxes on the same business.

Read the full statutory text

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.

Verify at the official source: Federal legislative text

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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.