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► 26 U.S.C. § 5734 26 u.s.c. · tobacco products and cigarette papers an · title 26
26 U.S.C. § 5734
Application of State laws
Title 26 USC
● ACTIVE
Ch. 52
Jurisdiction Federal — United States
Chapter TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-40E3C3
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 52 - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Subchapter D - Occupational Tax Sec. 5734 - Application of State laws From the U.S. Government Publishing Office, www.gpo.gov

§5734. Application of State laws

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.)

Editorial Notes

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.

Statutory Notes and Related Subsidiaries

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.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 5734 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 5733 26 U.S.C. § 5741 →
Chapter 52 — TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
26 U.S.C. § 570126 U.S.C. § 570226 U.S.C. § 570326 U.S.C. § 570426 U.S.C. § 570526 U.S.C. § 570626 U.S.C. § 570726 U.S.C. § 570826 U.S.C. § 571126 U.S.C. § 571226 U.S.C. § 571326 U.S.C. § 572126 U.S.C. § 572226 U.S.C. § 572326 U.S.C. § 573126 U.S.C. § 573226 U.S.C. § 573326 U.S.C. § 573426 U.S.C. § 574126 U.S.C. § 575126 U.S.C. § 575226 U.S.C. § 575326 U.S.C. § 575426 U.S.C. § 5761
26 U.S.C. — public domain ← All Legislation
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26 U.S.C.
Citation
26 U.S.C. § 5734
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● ACTIVE
Chapter
52 — TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-40E3C3
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Internal Revenue Code — 26 U.S.C. § 5734