Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter D - MISCELLANEOUS EXCISE TAXESPart 44 - TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955Subpart D - MISCELLANEOUS AND GENERAL PROVISIONS APPLICABLE TO TAXES ON WAGERING
MISCELLANEOUS PROVISIONS
Section 44.4422-1 - Doing business in violation of Federal or State law

26 C.F.R. § 44.4422-1

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Current through November 30, 2024
Section 44.4422-1 - Doing business in violation of Federal or State law

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.

26 C.F.R. § 44.4422-1