Internal Revenue Code:Sec. 5145. Application of State laws
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
Subchapter A - Gallonage and Occupational Taxes
PART II - OCCUPATIONAL TAX
Subpart G - General Provisions
Statute
Sec. 5145. Application of State laws
The payment of any tax imposed by this part 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 such trade or business 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.
Sources
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
1348.)
Miscellaneous
PRIOR PROVISIONS
A prior section 5145, act Aug. 16, 1954, ch. 736, 68A Stat. 625,
related to ''supply of stamps'', prior to the general revision of
this chapter by Pub. L. 85-859. See section 5144 of this title.
Provisions similar to those comprising this section were
contained in a prior section 5148, act Aug. 16, 1954, ch. 736, 68A
Stat. 626, prior to the general revision of this chapter by Pub. L.
85-859.
