Code Section
290.01, et seq.
Who is Required to File
Resident and nonresident individuals, estates and trusts
Rate
First $28,420, 5.35%; Next $84,489, 7.05%; Over $112,911, 7.85%
Federal Income Tax Deduction
No
Federal Income used as Basis
Yes
Browse US Legal Forms’ largest database of 85k state and industry-specific legal forms.
Code Section
290.01, et seq.
Who is Required to File
Resident and nonresident individuals, estates and trusts
Rate
First $28,420, 5.35%; Next $84,489, 7.05%; Over $112,911, 7.85%
Federal Income Tax Deduction
No
Federal Income used as Basis
Yes