---
type: "LegalText"
title: "26 U.S.C. § 4422"
description: "Applicability of Federal and State laws"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "35"
chapter_name: "TAXES ON WAGERING"
section: "4422"
citation: "26 U.S.C. § 4422"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s4422"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "8a3ca0756862103ce3755768926088a93d4f7d4d2b0a93ac94548c437b56848d"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "bbda75a6b71b5a69a077bfe2f4b087e71ef2f66c64505c1ab1a4702d2dc2870d"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 4422 - Applicability of Federal and State laws

## 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 528.)