26 U.S.C. § 5145
Section 5145 · Application of State laws
Amended 1 time on record
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
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.