Sources

Every primary source behind this site: 58 revenue department pages, statutes and regulations across 51 jurisdictions, each dated.

Only revenue departments and the law they administer appear here. No aggregators, no payroll-vendor guides, no other websites. Where a page cites a statute or regulation, the citation is carried in the data alongside the agency page and shown on the pages that depend on it. See the methodologyfor how they are checked and refreshed.