§44.4422-1. Doing business in violation of Federal or State law.
26 C.F.R. § 44.4422-1
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.
Notes, amendments, and revision history
Authority
Authority: 26 U.S.C. 7805. Section 44.6060-1 also issued under 26 U.S.C. 6060(a); Section 44.6109-1 also issued under 26 U.S.C. 6109(a). Section 44.6109-2 also issued under 26 U.S.C. 6109(a); Section 44.6695-2 also issued under 26 U.S.C. 6695(g).
Source
Source: T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.