§ 5734. Application of State laws
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/usc/title-26/section-5734A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The payment of any tax imposed by this subchapter 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 such trade or business 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.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1348, § 5145; renumbered § 5734 and amended Pub. L. 109–59, title XI, § 11125(b)(20)(A), Aug. 10, 2005, 119 Stat. 1956.)
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U.S. Code
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- Pub. L. 85–859, title II, § 201
- 72 Stat. 1348
- Pub. L. 109–59, title XI, § 11125(b)(20)(A)
- 119 Stat. 1956
- Pub. L. 109–59
- section 5145 of this title
- section 11125(c) of Pub. L. 109–59
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§ 5734
Application of State laws
C.F.R.×1
U.S.C.×1
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1348
Pub. L.Pub. L. 109–59, title XI, § 11125(b)(20)(A)
Stat.119 Stat. 1956
Pub. L.Pub. L. 109–59
Cites 8 · showing 6Cited by 2 across 2 sources