{"data":{"id":"us/26-cfr-44.4422-1","jurisdiction":"us","citation":"26 CFR 44.4422-1","heading":"-1 Doing business in violation of Federal or State law.","body":"Payment of any special tax within the scope of the regulations in this part in nowise authorizes the carrying on of any business in violation of a law of the United States or the law of any State. The special tax stamp is not a license or permit and affords no protection from prosecution for violation of any Federal or State law. See also section 4906.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955","Subpart D—Miscellaneous and General Provisions Applicable to Taxes on Wagering"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"bbb7a512f1005166941e68f5920fd10ecfeb5a6eec75e175465477744be689b1","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-44.4421-1","next":"us/26-cfr-44.4901-1"},"notice":"GroundRules: Original legal text. Not legal advice."}