US State NonResident Withholding Tax

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US State Nonresident withholding Tax is a tax of individuals or entities that do not live within the state. A common example of this is the taxation of oil and gas royalty interest revenue. In order to ensure that the state receives a portion of the revenue from oil and gas leases within the state, any payments made to an address outside of the state require that a tax be withheld and paid directly to the state.

States that have enacted such laws include

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