Code Section
Title 36 §§5111, et seq.

Who is Required to File
Every resident: entire taxable income and nonresidents: adjusted gross income, estates, and trusts: entire taxable income; Partnerships and LLC’s are not taxable

Rate
First $8,700, 2%; Next $8,650, 4.5%; Next $17,350, 7%; Over $34,700, 8.5%

Federal Income Tax Deduction
No

Federal Income used as Basis
Yes