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The purpose of this pamphlet is to furnish information to personnel in the Armed Services with respect to their possible liability for income tax to the several states of the United States. Members of the Armed Forces of the United States are not excused or exempt from such state or local income taxes except to the extent that either the Soldiers' and Sailor's Civil Relief Act or the law of the particular state or locality so provides. This pamphlet is arranged by state and in summary form give such information as the state law, who is a taxpayer, filing information, military provisions and residents.