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Current as of January 01, 2024 | Updated by Findlaw Staff
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.
Cite this article: FindLaw.com - 26 U.S.C. § 4422 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 4422. Applicability of Federal and State laws - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-4422/
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