Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 40— GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES · § 4906

§ 4906. Application of State laws

113 words·~1 min read·/usc/title-26/section-4906

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.)
Connections2 off-index
2 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 594
Citation graph
cites case law
§ 4906
Application of State laws
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 594
Cites 2Cited by 0 across 0 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.