Page:United States Statutes at Large Volume 68A.djvu/666

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INTERNAL REVENUE CODE OF 1954

SEC. 5147. LIST OF SPECIAL TAXPAYERS FOR PUBLIC INSPECTION. For provisions relating to the keeping of a list of special taxpayers for public inspection, see section 6107. SEC. 5148. APPLICATION OF STATE LAWS.

The payment of any tax imposed by this part for carrying on any trade or business shall not 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, SEC. 5149. APPLICATION OF SUBPART.

The provisions of this subpart, so far as applicable, shall extend to and apply to the special taxes imposed by the other subparts of this part and by chapter 53, and to the persons on whom such taxes are imposed.

§5147

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