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Chris Goodman edited this page Jul 1, 2018
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To the right, you'll find a listing states. Each page contains detailed legal citations from various state codes and constitutions.
The Accessing the Data link provides information on how to access the raw code and/or compiled datasets.
I am not an attorney and I do not play one on TV. I make no claims that the citations found to the right are without a doubt accurate. However, I rely heavily on Advisory Commission on Intergovernmental Relations (1993) for source material. The legal citation in section D were invaluable. Additionally, I have spent a fair amount of time running around the tax codes of many states. Nonetheless, all errors are my own and use at your own risk.
- Alabama
- Alaska
- Arizona
- California
- Colorado
- Connecticut
- Delaware
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming