26 USC § 4422 - Applicability of Federal and State laws
---
identifier: "/us/usc/t26/s4422"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4422 - Applicability of Federal and State laws"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4422"
section_name: "Applicability of Federal and State laws"
chapter_number: 35
chapter_name: "TAXES ON WAGERING"
subchapter_number: "C"
subchapter_name: "Miscellaneous Provisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 528.)"
---
# § 4422. Applicability of Federal and State laws
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.
---
**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 528.)