§ 4906. — Application of State laws.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC4906]
TITLE 26--INTERNAL REVENUE CODE
Subtitle D--Miscellaneous Excise Taxes
CHAPTER 40--GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
Sec. 4906. Application of State laws
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 594.)
Section Referred to in Other Sections
This section is referred to in section 4413 of this title.
