Regulations last checked for updates: Nov 25, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024
§ 44.4422-1 - Doing business in violation of Federal or State law.

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.

authority: 26 U.S.C. 7805.
source: T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.
cite as: 26 CFR 44.4422-1