---
kind: "section"
citation: "26 U.S.C. § 4422"
title: "26"
title_heading: "Internal Revenue Code"
number: "4422"
heading: "Applicability of Federal and State laws"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/4422"
units:
  - "Subtitle D — Miscellaneous Excise Taxes"
  - "Chapter 35 — Taxes on Wagering"
  - "Subchapter C — Miscellaneous Provisions"
---

# §4422. Applicability of Federal and State laws


The payment of any tax imposed by this chapter with respect to any activity shall not exempt any [person](/usc/26/4377.md?p=b-1-A) from any penalty provided by a law of the [United States](/usc/26/4132.md?p=a-3) or of any [State](/usc/26/4482.md?p=c-1) for engaging in the same activity, nor shall the payment of any such tax prohibit any [State](/usc/26/4482.md?p=c-1) from placing a tax on the same activity for [State](/usc/26/4482.md?p=c-1) or other purposes.


## Source credit

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