Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
36 lines
1.6 KiB
Markdown
36 lines
1.6 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 4906"
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description: "Application of State laws"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "40"
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chapter_name: "GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES"
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section: "4906"
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citation: "26 U.S.C. § 4906"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s4906"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "8e6347b54b172795952e007a6011959835ed0bd741c70b5b481a30d181df86d0"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "ae3d84fc37187815f2f720224ec441a65c0e64812850d64ca520351d0cf21357"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 4906 - Application of State laws
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## Text
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The payment of any special tax imposed by this subtitle for carrying on any trade or business shall not be held to exempt any person from any penalty or punishment provided by the laws of any State for carrying on the same within such State, or in any manner to authorize the commencement or continuance of such trade or business contrary to the laws of such State or in places prohibited by municipal law; nor shall the payment of any such tax be held to prohibit any State from placing a duty or tax on the same trade or business, for State or other purposes.
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(Aug. 16, 1954, ch. 736, 68A Stat. 594.)
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