Code Section
422.5, et seq.

Who is Required to File
Residents, part-year residents, nonresidents, estates and trusts

Rate
First $1,211, 0.36%; Next $1,211, 0.72%; Next $2,422, 2.43%; Next $6,055, 4.50%; Next $7,266, 6.12%; Next $6,055, 6.48%; Next $12,110, 6.80%; Next $18,165, 7.92%; Over $54,495, 8.98%

Federal Income Tax Deduction
Yes

Federal Income used as Basis
Yes