26-U.S.C.-5734

§5734 – Application of State Laws

Pathway

Title 26 > Subtitle E > Chapter 52 > Subchapter D > Section 5734

Details

• Reference: Section 5734
• Legend: §5734 – Application of State Laws
• USCode Year: 2013

Provision Content

The payment of any tax imposed by this subchapter 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.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1348, §5145; renumbered §5734 and amended Pub. L. 109–59, title XI, §11125(b)(20)(A), Aug. 10, 2005, 119 Stat. 1956.)

Amendments

2005—Pub. L. 109–59 renumbered section 5145 of this title as this section, transferred section to this subchapter, and substituted this subchapter for this part in text.

Effective Date of 2005 Amendment

Amendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-5712 in the Legal Encyclopedia: Excise Taxes

In this entry about 26-U.S.C.-5712, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.

28-U.S.C.-599B in the Legal Encyclopedia: Tobacco

In this entry about 28-U.S.C.-599B, find legal reference material, bibliographies and premiere content related to tobacco in the American Encyclopedia of Law, presenting a comprehensive view of the United States tobacco-specific issues, written by authorities in the field.

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