[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR44.4422-1]

[Page 39]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 44_TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955--Table of Contents
 
 Subpart D_Miscellaneous and General Provisions Applicable to Taxes on 
                                Wagering
 
Sec. 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.

            General Provisions Relating to Occupational Taxes