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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter B - Tobacco |
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Part 46 - Miscellaneous Regulations Relating to Tobacco Products and Cigarette Papers and Tubes |
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Subpart D - Rules for Special (Occupational) Tax |
§ 46.94 - Relation to State and municipal law.
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§ 46.94 Relation to State and municipal law.
(a) General. The payment of special (occupational) tax does not exempt any person from any penalty or punishment provided by the laws of any State for carrying on any trade or business within that State, nor does it authorize the commencement or continuance of any trade or business contrary to State law or in places prohibited by county or municipal law. Payment of this tax does not prohibit any State from placing an additional duty or tax on the same trade or business, for State or other purposes.
(b) Special tax stamps. TTB officers are without authority to refuse to issue a special tax stamp to a person engaged in business in violation of State law. The stamp is not a Federal permit or license, but is merely a receipt for the tax. The stamp affords the holder no protection against prosecution for violation of State law.