{"data":{"id":"us/26-u.s.c.-4422","jurisdiction":"us","citation":"26 U.S.C. § 4422","heading":"Applicability of Federal and State laws","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 35—TAXES ON WAGERING"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"f37cd704e40264890e483eb233fcffcc03a1242b77d948de0bc8eb6c4309c842","source_id":"us","stale":true,"prev":"us/26-u.s.c.-4421","next":"us/26-u.s.c.-4423"},"notice":"GroundRules: Original legal text. Not legal advice."}