{"identifier":"/us/usc/t26/s4422","title":26,"num":"\u00a7\u202f4422.","heading":"Applicability of Federal and State laws","text":"\u00a7\u202f4422.\nApplicability of Federal and State laws\nThe 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.","url":"https://projectusc.org/usc/t26/s4422.html","content":[{"t":"sec","id":"/us/usc/t26/s4422","children":[{"t":"num","text":"\u00a7\u202f4422."},{"t":"heading","text":"Applicability of Federal and State laws"},{"t":"content","text":"\n","children":[{"t":"p","text":"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.","tail":"\n"}]},{"t":"text","text":"\n"}]}]}