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State Tax Research: Primary Law


States themselves can often be a productive place to find information on the tax laws and policy for that state.  Below you will find a table linking to each state's tax code and to their department of revenue site.  Beneath that are databases that collect primary law for all fifty states.  Remember primary law comes from Constitutions, Statutes, Judicial Opinions and Administrative Rules and Decisions.

  State Name Tax Statue(s) Department of Revenue Page
Oklahoma Title 68 OK Tax Commission
Oregon Chapter 29 OR Dept. of Revenue
Pennsylvania Title 72 PA Dept. of Revenue
Rhode Island Title 44 RI Dept. of Revenue
South Carolina Title 12 SC Dept. of Revenue
South Dakota Title 10 SD Dept. of Revenue
Tennessee Title 67 TN Dept. of Revenue
Texas Tax Code TX Comptroller
Utah Title 59 UT Tax Commission
Vermont Title 32 VT Dept. of Taxes
Virginia Title 58.1 VA Tax
Washington Titles 82-84 WA Dept. of Revenue
West Virginia Chapters 11 and 11A WV Dept. of Revenue
Wisconsin Chapters 70-79 WI Dept. of Revenue
Wyoming Title 39 WY Dept. of Revenue

Database for State Tax Primary Law

The following databases will have a good collection of primary law, Constitutions, statutes, regulations, and agency and court decisions.  The amount of information available for each state will vary.