Accession Number:

ADA151423

Title:

All States Income Tax Guide. Information for Service Personnel 1985 Edition for 1984 Returns.

Descriptive Note:

Corporate Author:

JUDGE ADVOCATE GENERAL WASHINGTON DC

Personal Author(s):

Report Date:

1985-01-01

Pagination or Media Count:

176.0

Abstract:

The purpose of ths pamphlet is to furnish information to personnel in he Armed Services with respect to their possible liability for income tax to the several states of the United States. Paragraph 11, Air Force Regulation 30-30, provides in part Air Force personnel must pay each just financial obligation in a proper and timely manner, especially those imposed by law, such as Federal, state or local taxes. The Army and Navy have similar regulatory provisions. In the past, many persons were able to avoid payment of state taxes because the courts of one state refused to entertain suits for the collection of taxes due to another state. Statutes have now been enacted in most states requiring their courts to recognize and enforce, on a reciprocal basis, the liability for taxes imposed by another state. Under these statutes any state or political subdivision has the right to sue in the courts of another state to recover any tax which may be owing to it provided a like right is accorded by the state bringing suit to the one whose courts are used.

Descriptors:

• *MILITARY PERSONNEL
• *TAXES
• *STATE LAW
• REGULATIONS
• COLLECTION
• INCOME

Subject Categories:

• Economics and Cost Analysis
• Sociology and Law

Distribution Statement:

APPROVED FOR PUBLIC RELEASE