{"id":353937,"date":"2016-04-04T10:48:03","date_gmt":"2016-04-04T15:48:03","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/tax.html"},"modified":"2025-05-19T12:46:33","modified_gmt":"2025-05-19T17:46:33","slug":"tax","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/tax.html","title":{"rendered":"Individual Income Tax Law"},"content":{"rendered":"<div class=\"general-hero\">\n    <section class=\"aem-default-hero hero main\">\n                <div class=\"general-hero-content main-content-focus\">\n            <div class=\"general-hero-content__breadcrumbs\">\n                <div class=\"row updated-breadcrumb-list\">\n                    <ol>\n                        <li>\n                <a href=\"https:\/\/www.findlaw.com\">FindLaw <\/a>\n                <span class=\"breadcrumb-separator\" aria-hidden=\"true\">\/<\/span>\n            <\/li>\n                                <li aria-current=\"page\">Individual Income Tax Law<\/li>\n            <\/ol>\n\n                <\/div>\n            <\/div>\n            \n            <div class=\"general-hero-content-description\">\n                <h1 class=\"fl-h1-landing\">Individual Income Tax Law<\/h1>\n                <p class=\"fl-text-lg\"><p>Tax law provides the rules taxpayers must follow when calculating, reporting, and paying their taxes each year. It is also the rules that state, local, and federal governments must follow in assessing and collecting taxes. The most comprehensive source of tax law is the Internal Revenue Code (IRC), which covers the procedures, policies, and penalties necessary for federal tax collection.\u00a0<\/p>\n<\/p>\n            <\/div>\n                            <div class=\"general-hero-content-image\">\n                    <img decoding=\"async\" src=\"https://www.findlaw.com/static/c/images\/images\/w_1200,c_limit,dpr_auto\/f_auto,q_auto:eco\/v1753178873\/ability-law\/wp-prod\/general-components-hero-latl-tax-small-Banner-image\/general-components-hero-latl-tax-small-Banner-image.jpg?_i=AA\"\n                         alt=\"\">\n                <\/div>\n                    <\/div>\n    <\/section>\n<\/div>\n\n\n    <div class=\"general-hero\">\n    <section class=\"fl-search-bar\" data-testid=\"fl-search-bar\">\n        <div class=\"fl-search-bar-container fl-flex fl-container fl-items-end\" data-testid=\"fl-search-bar-container\">\n            <div class=\"fl-search-bar-title fl-flex fl-mb30 fl-lawyer-search-form-desktop\">\n              <i\n                class=\"fa fa-search extra-large fl-search-bar-title-icon\"\n                aria-hidden=\"true\"\n              ><\/i>\n              <h2 class=\"fl-white fl-search-bar-title-text\" data-testid=\"fl-search-bar-title-text\">\n                Find a Qualified Attorney Near You\n              <\/h2>\n            <\/div>\n            <div class=\"fl-search-bar-form\">\n                <h2 class=\"fl-white fl-search-bar-title-text fl-lawyer-search-form-mobile\" data-testid=\"fl-search-bar-title-text-mobile\">Find a Qualified Attorney Near You<\/h2>\n                <p\n                        class=\"fl-search-bar-form-instructions fl-no-spacing fl-white fl-lawyer-search-form-mobile fl-text-bold\"\n                        data-testid=\"fl-search-bar-form-instructions-mobile\"\n                >\n                    Search by legal issue and\/or location\n                <\/p>\n                <p\n                        class=\"fl-search-bar-form-instructions fl-text-xs fl-no-spacing fl-white fl-lawyer-search-form-desktop\"\n                        data-testid=\"fl-search-bar-form-instructions\"\n                >\n                    Enter information in one or both fields. 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type=\"button\"\n                                aria-label=\"Close modal\"\n                                class=\"fl-modal-close-button\"\n                                data-testid=\"fl-modal-close\"\n                        >\n                            <i class=\"fa fa-close small\" aria-hidden=\"true\"><\/i>\n                        <\/button>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/section>\n<\/div>\n<div class=\"fl-free-text-component fl-free-text-component-gray fl-free-text-component-\">\n    <div class=\"fl-container\">\n                    <h2 class=\"fl-title-H2 fl-no-margin fl-text-center\">Learn About Tax Laws and Basics<\/h2>\n                <p style=\"text-align: center; font-size: 18px;\">Nearly all Americans must file an individual income tax return with the Internal Revenue Service (IRS) each year. Even if you are one of the lucky few who\u00a0<a href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/do-i-have-to-file-a-federal-tax-return.html\" title=\"Do I Have To File a Federal Tax Return?\">does not need to file<\/a>, either\u00a0because you don&#8217;t have any income or for other reasons,\u00a0it&#8217;s still a good idea to file a return. That&#8217;s because many federal benefits for low- to moderate-income taxpayers are based on your federal returns. For example, the\u00a0<a href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/what-is-the-earned-income-tax-credit-.html#:~:text=The%20Earned%20Income%20Credit%20(EIC,additional%20incentive%20to%20keep%20working.\" title=\"EITC\">earned income tax credit<\/a>\u00a0(EITC) can increase the size of your refund a great deal\u00a0if you qualify.<\/p>\n\n    <\/div>\n<\/div>\n\n            \n\n<div class=\"generalCardContainer\">\n            <div class=\"cards-container cards-wrapper fl-cards-gray\">\n            <div class=\"cards-container__content\">\n                \n<div\n    class=\"fl-image-card fl-image-card--no-max-width fl-image-card--no-min-height fl-card-with-children fl-latl-card fl-image-card-title-on-image fl-flex fl-flex-column\"\n>\n                    <a class=\"\" href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes.html\">\n\n            <div class=\"fl-image-card-image-wrapper fl-image-card-image-wrapper-default\">\n                <img decoding=\"async\" loading=\"lazy\"\n                     src=\"https://www.findlaw.com/static/c/images\/images\/w_1200,c_limit,dpr_auto\/f_auto,q_auto:eco\/v1753178957\/ability-law\/wp-prod\/blogs-law_and_life-tax-deductions\/blogs-law_and_life-tax-deductions.jpg?_i=AA\"\n                     alt=\"\"\n                ><\/img>\n                                                    <div class=\"fl-image-card-title\">\n                        <i class=\"fa fa-angle-right small fl-mr5\" aria-hidden=\"true\"><\/i>\n                        <h3\n                            class=\"fl-no-margin fl-h3-landing\"\n                            data-testid=\"fl-image-card-title\"\n                        >\n                            <span class=\"fl-image-card-title-link\">Federal Taxes <\/span>\n                        <\/h3>\n                    <\/div>\n                            <\/div>\n                <\/a>\n\n        <div class=\"fl-image-card-content fl-flex-basis-100\">\n                    <section class=\"fl-list-control\" data-testid=\"fl-list-control\">\n                <ul\n                    class=\"fl-list-control-list fl-text-lg\"\n                    data-testid=\"fl-list-control-list\"\n                >\n                                            <li class=\"fl-list-control-list-item fl-flex\">\n                            <div class=\"fl-list-control-container\">\n                                <i class=\"fa fa-angle-right small\" aria-hidden=\"true\"><\/i>\n                            <\/div>\n                            <div class=\"fl-list-control-text\">\n                                <a\n                                    href=https:\/\/www.findlaw.com\/tax\/federal-taxes\/determining-tax-filing-status.html\n                                                                    >\n                                    Determining Tax Filing Status\n                                <\/a>\n                            <\/div>\n                        <\/li>\n                                            <li class=\"fl-list-control-list-item fl-flex\">\n                            <div class=\"fl-list-control-container\">\n                                <i class=\"fa fa-angle-right small\" aria-hidden=\"true\"><\/i>\n                            <\/div>\n                            <div class=\"fl-list-control-text\">\n                                <a\n                                    href=https:\/\/www.findlaw.com\/tax\/federal-taxes\/filing-taxes.html\n                                                                    >\n                                    Filing Taxes: Basics\n                                <\/a>\n                            <\/div>\n                        <\/li>\n                                            <li class=\"fl-list-control-list-item fl-flex\">\n                            <div class=\"fl-list-control-container\">\n                                <i class=\"fa fa-angle-right small\" aria-hidden=\"true\"><\/i>\n                            <\/div>\n                            <div class=\"fl-list-control-text\">\n                                <a\n                                    href=https:\/\/www.findlaw.com\/tax\/federal-taxes\/getting-an-extension-of-time-to-file-taxes.html\n                                                                    >\n                                    Getting Filing Time Extensions\n                                <\/a>\n                            <\/div>\n                        <\/li>\n                                    <\/ul>\n            <\/section>\n            <\/div>\n    <\/div>\n<div\n    class=\"fl-image-card fl-image-card--no-max-width fl-image-card--no-min-height fl-card-with-children fl-latl-card fl-image-card-title-on-image fl-flex fl-flex-column\"\n>\n                    <a class=\"\" href=\"https:\/\/www.findlaw.com\/tax\/tax-laws-forms.html\">\n\n            <div class=\"fl-image-card-image-wrapper fl-image-card-image-wrapper-default\">\n                <img decoding=\"async\" loading=\"lazy\"\n                     src=\"https://www.findlaw.com/static/c/images\/images\/w_1200,c_limit,dpr_auto\/f_auto,q_auto:eco\/v1753178906\/ability-law\/wp-prod\/content-original-images-ThinkstockPhotos-505472564\/content-original-images-ThinkstockPhotos-505472564.jpg?_i=AA\"\n                     alt=\"\"\n                ><\/img>\n                                                    <div class=\"fl-image-card-title\">\n                        <i class=\"fa fa-angle-right small fl-mr5\" aria-hidden=\"true\"><\/i>\n                        <h3\n                            class=\"fl-no-margin fl-h3-landing\"\n                            data-testid=\"fl-image-card-title\"\n                        >\n                            <span class=\"fl-image-card-title-link\">Tax Laws and Forms <\/span>\n                        <\/h3>\n                    <\/div>\n                            <\/div>\n                <\/a>\n\n        <div class=\"fl-image-card-content fl-flex-basis-100\">\n                    <section class=\"fl-list-control\" data-testid=\"fl-list-control\">\n                <ul\n                    class=\"fl-list-control-list fl-text-lg\"\n                    data-testid=\"fl-list-control-list\"\n                >\n                                            <li class=\"fl-list-control-list-item fl-flex\">\n                            <div class=\"fl-list-control-container\">\n                                <i class=\"fa fa-angle-right small\" aria-hidden=\"true\"><\/i>\n                            <\/div>\n                            <div class=\"fl-list-control-text\">\n                                <a\n                                    href=https:\/\/www.findlaw.com\/tax\/tax-laws-forms\/federal-tax-laws.html\n                                                                    >\n                                    Federal Tax Laws\n                                <\/a>\n                            <\/div>\n                        <\/li>\n                                            <li class=\"fl-list-control-list-item fl-flex\">\n                            <div class=\"fl-list-control-container\">\n                                <i class=\"fa fa-angle-right small\" aria-hidden=\"true\"><\/i>\n                            <\/div>\n                            <div class=\"fl-list-control-text\">\n                                <a\n                                    href=https:\/\/www.findlaw.com\/tax\/tax-laws-forms\/irs-forms-and-publications.html\n                                                                    >\n                                    IRS Forms &#038; Publications\n                                <\/a>\n                            <\/div>\n                        <\/li>\n                                            <li class=\"fl-list-control-list-item fl-flex\">\n                            <div class=\"fl-list-control-container\">\n                                <i class=\"fa fa-angle-right small\" aria-hidden=\"true\"><\/i>\n                            <\/div>\n                            <div class=\"fl-list-control-text\">\n                                <a\n                                    href=https:\/\/www.findlaw.com\/tax\/tax-laws-forms\/frequently-requested-irs-forms.html\n                                                                    >\n                                    Frequently Requested IRS Forms\n                                <\/a>\n                            <\/div>\n                        <\/li>\n                                    <\/ul>\n            <\/section>\n            <\/div>\n    <\/div>\n<div\n    class=\"fl-image-card fl-image-card--no-max-width fl-image-card--no-min-height fl-card-with-children fl-latl-card fl-image-card-title-on-image fl-flex fl-flex-column\"\n>\n                    <a class=\"\" href=\"https:\/\/www.findlaw.com\/tax\/tax-problems-audits.html\">\n\n            <div class=\"fl-image-card-image-wrapper fl-image-card-image-wrapper-default\">\n                <img decoding=\"async\" loading=\"lazy\"\n                     src=\"https://www.findlaw.com/static/c/images\/images\/w_1200,c_limit,dpr_auto\/f_auto,q_auto:eco\/v1753178949\/ability-law\/wp-prod\/content-original-images-1040-income-tax-taxes-GI\/content-original-images-1040-income-tax-taxes-GI.jpg?_i=AA\"\n                     alt=\"\"\n                ><\/img>\n                                                    <div class=\"fl-image-card-title\">\n                        <i class=\"fa fa-angle-right small fl-mr5\" aria-hidden=\"true\"><\/i>\n                        <h3\n                            class=\"fl-no-margin fl-h3-landing\"\n                            data-testid=\"fl-image-card-title\"\n                        >\n                            <span class=\"fl-image-card-title-link\">Tax Problems &#038; Audits<\/span>\n                        <\/h3>\n                    <\/div>\n                            <\/div>\n                <\/a>\n\n        <div class=\"fl-image-card-content fl-flex-basis-100\">\n                    <section class=\"fl-list-control\" data-testid=\"fl-list-control\">\n                <ul\n                    class=\"fl-list-control-list fl-text-lg\"\n                    data-testid=\"fl-list-control-list\"\n                >\n                                            <li class=\"fl-list-control-list-item fl-flex\">\n                            <div class=\"fl-list-control-container\">\n                                <i class=\"fa fa-angle-right small\" aria-hidden=\"true\"><\/i>\n                            <\/div>\n                            <div class=\"fl-list-control-text\">\n                                <a\n                                    href=https:\/\/www.findlaw.com\/tax\/tax-problems-audits\/appealing-an-irs-action.html\n                                                                    >\n                                    Appealing IRS Action\n                                <\/a>\n                            <\/div>\n                        <\/li>\n                                            <li class=\"fl-list-control-list-item fl-flex\">\n                            <div class=\"fl-list-control-container\">\n                                <i class=\"fa fa-angle-right small\" aria-hidden=\"true\"><\/i>\n                            <\/div>\n                            <div class=\"fl-list-control-text\">\n                                <a\n                                    href=https:\/\/www.findlaw.com\/tax\/tax-problems-audits\/avoiding-an-income-tax-audit.html\n                                                                    >\n                                    Avoiding Income Tax Audit\n                                <\/a>\n                            <\/div>\n                        <\/li>\n                                            <li class=\"fl-list-control-list-item fl-flex\">\n                            <div class=\"fl-list-control-container\">\n                                <i class=\"fa fa-angle-right small\" aria-hidden=\"true\"><\/i>\n                            <\/div>\n                            <div class=\"fl-list-control-text\">\n                                <a\n                                    href=https:\/\/www.findlaw.com\/tax\/tax-problems-audits\/irs-audits.html\n                                                                    >\n                                    IRS Audits\n                                <\/a>\n                            <\/div>\n                        <\/li>\n                                    <\/ul>\n            <\/section>\n            <\/div>\n    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<section\n        class=\"section-container \"\n        >\n    <div class=\"section-container__body\">\n        <div class=\"section-heading\">\n            <h2 class=\"section-heading__title fl-h2-landing\">Tax Laws by State<\/h2>                                        <div class=\"section-heading__description fl-text-lg\"><p>All states have tax laws governing sales and property taxes. However, states that collect income taxes usually base their laws on those outlined in the Internal Revenue Code (IRC).<\/p>\n<\/div>\n                    <\/div>\n        <div class=\"map-module\">\n            <button\n                class=\"fl-button secondary map-module-list-toggle-button\"\n                type=\"button\" aria-disabled=\"false\"\n                data-testid=\"map-module-list-toggle-button\"\n                tabindex=\"0\"\n                aria-expanded=\"false\"\n                aria-controls=\"map-module-state-list\">\n                <span class=\"fl-button-content\">Show All States<\/span>\n                <i class=\"fa fa-angle-down medium \" aria-hidden=\"true\"><\/i>\n            <\/button>\n            <ul id=\"map-module-state-list\" class=\"map-module-state-list fl-list\">\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/al\/title-40-revenue-and-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Alabama<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/ak\/title-43-revenue-and-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Alaska<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/az\/title-42-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Arizona<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/ar\/title-26-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Arkansas<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/ca\/revenue-and-taxation-code\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">California<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/co\/title-39-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Colorado<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/ct\/title-12-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Connecticut<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/de\/title-30-state-taxes\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Delaware<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/dc\/division-viii-general-laws\/#!tid=N856CB16095D411DB9BCF9DAC28345A2A\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Washington DC<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/fl\/title-xiv-taxation-and-finance\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Florida<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/ga\/title-48-revenue-and-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Georgia<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/hi\/division-1-government\/#!tid=NDB5429C0494511DDB409AB1D1ED27E00\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Hawaii<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/id\/title-63-revenue-and-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Idaho<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/il\/chapter-35-revenue\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Illinois<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/in\/title-6-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Indiana<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/ia\/title-x-financial-resources-chs-421-454\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Iowa<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/ks\/chapter-79-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Kansas<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/ky\/title-xi-revenue-and-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Kentucky<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/la\/revised-statutes\/#!tid=NB749DDC093EB11DA82A9861CF4CA18AB\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Louisiana<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/me\/title-36-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Maine<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/md\/tax-general\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Maryland<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/ma\/part-i-administration-of-the-government-ch-1-182\/#!tid=N3802C50C92E84428A433C41BA3052A2C\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Massachusetts<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/mi\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Michigan<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/mn\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Minnesota<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/ms\/title-27-taxation-and-finance\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Mississippi<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/mo\/title-x-taxation-and-revenue\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Missouri<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/mt\/title-15-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Montana<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/ne\/chapter-77-revenue-and-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Nebraska<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/nv\/title-32-revenue-and-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Nevada<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"http:\/\/www.gencourt.state.nh.us\/rsa\/html\/NHTOC\/NHTOC-V.htm\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">New Hampshire<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/nj\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">New Jersey<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/nm\/chapter-7-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">New Mexico<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/ny\/tax-law\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">New York<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/nc\/chapter-105-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">North Carolina<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/nd\/title-57-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">North Dakota<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/oh\/title-lvii-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Ohio<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"http:\/\/www.oklegislature.gov\/osstatuestitle.html\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Oklahoma<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/or\/title-29-revenue-and-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Oregon<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/pa\/title-72-ps-taxation-and-fiscal-affairs\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Pennsylvania<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/ri\/title-44-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Rhode Island<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"http:\/\/www.scstatehouse.gov\/code\/title12.php\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">South Carolina<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"http:\/\/sdlegislature.gov\/Statutes\/Codified_Laws\/DisplayStatute.aspx?Type=Statute&#038;Statute=10\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">South Dakota<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/tn\/title-67-taxes-and-licenses\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Tennessee<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/tx\/tax-code\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Texas<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/ut\/title-59-revenue-and-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Utah<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/vt\/title-32-taxation-and-finance\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Vermont<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/va\/title-58-1-taxation\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Virginia<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/wa\/title-84-property-taxes\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Washington<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/wv\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">West Virginia<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"http:\/\/docs.legis.wisconsin.gov\/statutes\/prefaces\/toc\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Wisconsin<\/a>\n                    <\/li>\n            <li class=\"map-module-state-list-item\">\n            <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                            <a href=\"https:\/\/codes.findlaw.com\/wy\/title-39-taxation-and-revenue\/\" class=\"map-module-state-list-link fl-list-item-link\" target=\"_blank\" rel=\"noopener\">Wyoming<\/a>\n                    <\/li>\n    <\/ul>\n            <div class=\"map-module-skeleton\">\n                <span class=\"map-module-skeleton-container-svg\" aria-live=\"polite\" aria-busy=\"true\">\n                    <span class=\"react-loading-skeleton map-module-skeleton-svg\">\u200c<\/span>\n                    <br\/>\n                <\/span>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<script type=\"text\/javascript\">\n    var reactComponentsData = reactComponentsData || {};\n    reactComponentsData.mapModule = {\n        linksList: {\"Alabama\":\"https:\/\/codes.findlaw.com\/al\/title-40-revenue-and-taxation\/\",\"Alaska\":\"https:\/\/codes.findlaw.com\/ak\/title-43-revenue-and-taxation\/\",\"Arizona\":\"https:\/\/codes.findlaw.com\/az\/title-42-taxation\/\",\"Arkansas\":\"https:\/\/codes.findlaw.com\/ar\/title-26-taxation\/\",\"California\":\"https:\/\/codes.findlaw.com\/ca\/revenue-and-taxation-code\/\",\"Colorado\":\"https:\/\/codes.findlaw.com\/co\/title-39-taxation\/\",\"Connecticut\":\"https:\/\/codes.findlaw.com\/ct\/title-12-taxation\/\",\"Delaware\":\"https:\/\/codes.findlaw.com\/de\/title-30-state-taxes\/\",\"Washington 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