§ 4422 - Applicability of Federal and State laws

CHAPTER 35— TAXES ON WAGERING › Subchapter C— Miscellaneous Provisions

The payment of any tax imposed by this chapter with respect to any activity shall not exempt any person from any penalty provided by a law of the United States or of any State for engaging in the same activity, nor shall the payment of any such tax prohibit any State from placing a tax on the same activity for State or other purposes.