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Alabama | Kentucky | North Carolina |
Alaska | Louisiana | North Dakota |
Arizona
Department of Revenue |
Maine | Ohio |
Arkansas | Maryland | Oklahoma |
California | Massachusetts | Oregon |
Colorado | Michigan | Pennsylvania |
Connecticut | Minnesota | Rhode Island |
Delaware | Missouri | South Carolina |
District of Columbia | Mississippi | South Dakota |
Florida | Montana | Tennessee |
Georgia | Nebraska | Texas |
Hawaii | Nevada | Utah |
Idaho | New Hampshire | Vermont |
Illinois | New Jersey | Virginia |
Indiana | New Mexico | Washington |
Iowa | New York | West Virginia |
Kansas | New York City | Wisconsin |
Wyoming |