26 CFR §44.4422-1
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.