26 U.S.C. § 4906
Application of State laws
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 4906, Application of State laws, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463517
- Permanent ID
ys:prov:463517@1- SHA-256
13b7e67a9adae592f2e8cd47e2e0fd35b504a06a3135bac747cf535aefd61439
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full 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.
Legislative history
We haven't linked the enacting public law for this provision yet. That means it is missing from our records, not that no law enacted it.