European Stars And Stripes (Newspaper) - March 31, 1986, Darmstadt, Hesse                                Monday March 31, 1986monaay, Marc 31, 6 the stars and stripes Page 9 Many overseas liable for state taxes by Bob Hoyer staff writer tax obligations of . Citizens living abroad do not end with the Federal government. Thousands of overseas americans service members and civilians Are liable for state and local taxes Backhoe. Others owe no taxes because they Are Legal residents of states that do not tax income or that exclude taxes from residents living abroad. Failure to pay taxes May result in stiff penalties and accumulative tax Bills that can become a financial Burden. In enforcing their rights to collect taxes state taxing authorities say the american living overseas cannot be considered stateless even if the connections with the stat of record seem tenuous. Its not sufficient to say i m a citizen of the world and therefore owe no state taxes because i m living Over seas " says John Martensen chief of Legal assistance for the army s v corps in Frankfurt. Because state tax Laws vary widely and change frequently Legal assistance attorneys say it s important that service members keep informed about tax Laws in their Home states. The All states income tax guide revised annually by the air Force judge advocate general s office is a ready reference available at military Legal assistance offices. Thirty two states and the District of Columbia now have agreements with the . Treasury to withhold state income taxes. But not All of them require withholding of taxes for military members on overseas or out of stat assignments. More than half of the states have provisions for either total exemption partial exemption or prisoner of War missing in action exclusions of military pay from taxation. Some states permit military members to defer payment of taxes due until they return to the United states. Usually such deferment requires written permission from stat Revenue departments. Once an oddity income taxes have become a major source of Revenue Over the past 20 years for the financially pressed states. Forty three states and the District of Columbia have income taxes that vary from Low Flat rate plans to graduated rate programs resembling the Federal system. Six states Alaska Nevada South Dakota Texas Washington and Wyoming have no income tax. Connecticut Florida and new Hampshire have no per Sonal income tax on earned wages. But Connecticut and new Hampshire tax certain dividend and interest income Florida levies a 1 Mill tax $1 per $1,000 of property value on intangible property such As stocks and Bonds this tax applies after a $20,000 exemption for an individual or a $40,000 exemption for a husband and wife filing joint state return. Despite the growing use of state income taxes they remain a source of misunderstanding for Many taxpayers particularly those who Are absent for Long periods of time from their Home states. Martensen handles several Hundred state tax queries year. Many civilians he says fail to understand their state tax liabilities while military couples from different Home states often complain of ambiguities in state tax Laws. Other military members try to change their Legal Resi Dence from one state to another sometimes without meet ing Legal requirements for such changes. Domicile is the tax code word that defines the tax payer s state of record. Martensen says changing domicile is not something Tobe done casually. It s not that difficult to change your domicile but it must be done correctly if you want to avoid problems Martensen says. First there must be a physical presence in the new state. Then there must be a stated Legal intent to abandon domicile in the old state and a stated Legal intent to adopt the new  the state of domicile becomes important to service members who move frequently and spend much of their careers outside their Home states. If a member lives in one state but is assigned to duty in another state tax liabilities May become confusing. To prevent double taxation on military pay the soldiers and sailors civil Relief act makes the member liable for income taxes on service pay Only to the state of domicile. But this Law does not exempt retired pay separate in come of a spouse or income from off duty employment investments rents Bank deposits and other sources. Where members Are domiciled in one state serve on military duty in another state and draw private income from several states determining tax liability can be difficult. To sort out questions arising from such cases help often is needed from military Legal assistance attorneys or com Mercial tax preparers. Even in cases where taxpayers May not owe any state income taxes Martensen says they May protect themselves against claims by filing returns. The states differ on filing requirements even when no taxes Are owed. States Are becoming increasingly aggressive in the col Lection of taxes. Methods such As comparing Auto registrations and voter registration records with tax returns Are being used to discover delinquent taxpayers. The All states income tax guide reminds service members that statements of their earnings Are sent annually to their Home states. Separate service regulations require military members to pay their just financial obligations including Federal state and local taxes. The benefits an individual derives from timely compliance with applicable state tax Laws can be substantial the guide Points out. Tax paying service members will find no difficulty in placing their qualified children in state supported institutions of higher learning at resident rates. In like manner availability of state services provided disabled or incompetent persons is generally predicated on domiciliary status. One of the strongest evidences of Domi Cile is payment of state income  where to get answers to questions on state taxes 111 11 a q a Roll f of 4 t a 1 a Tiv pfc 4/lvnn f i a. 1 a .1 a queries about state income taxes should be referred to unit tax advisers military Legal assistance attorneys or commercial tax preparers. Questions that stump these sources May be referred to tax authorities of the states. Alaska Nevada South Dakota Texas Washington and Wyoming have no tax on earned income or any other form of income. Addresses of the Revenue departments of the other states and the District of Columbia Are Alabama department of Revenue income tax division Montgomery Ala. 36130 Arizona department of Revenue division of Taxa Tion West Wing state Capitol Phoenix Ariz. 85007 Arkansas finance and administration department income tax Section . Box 3628, Little Rock Ark. California franchise tax Board Sacramento calif."5867 Colorado department of Revenue 1375 shermanst., Denver Colo. 80261 Connecticut commissioner of Revenue service Hartford Conn. 06195 Delaware division of Revenue 820 French St., Wil Mington Del. 19899 District of Columbia department of finance and Revenue municipal Center 300 Indiana ave n Washington . 20001 Florida department of Revenue income tax Divi Sion taxpayers assistance division Carlton building Tallahassee Fla. 32301 Georgia department of Revenue income tax Divi Sion Trinity Washington building Atlanta a. 30334 Hawaii taxpayers services Branch . Box 219,Honolulu, Hawaii 96809 \ Idaho tax commission income tax division Boise Idaho 83722 Illinois department of Revenue Springfield 111.62708 Indiana department of state Revenue income tax division 100 North Senate ave., Indianapolis ind.46204 Iowa department of Revenue Hoover state office building Des Moines Iowa 50319 Kansas department of Revenue income tax Divi Sion state office building Topeka Kan. 66612-2001 Kentucky Kentucky Revenue Cabinet Frankfort by. 40601 Louisiana department of Revenue and taxation,. Box 201, Baton Rouge la. 70821 Maine Bureau of taxation income tax Section state office building Augusta Maine 04333 Maryland comptroller of the Treasury income tax division Annapolis my 21401 Massachusetts department of Revenue Leverett Saltonstall building 100 Cambridge St., Boston mass.02204 Michigan department of Treasury individual in come tax division Treasury building Lansing Mich. Minnesota department of Revenue income tax division . Box 64452, St. Paul Minn. 55164 Mississippi tax commission income tax division,. Box 960, Jackson miss. 39205 Missouri department of Revenue income taxes Bureau . Box 2200, Jefferson City to. 65105 Montana department of Revenue . Box 5805,Helena, Mont. 59604. Nebraska department of Revenue Box 94818 Lin Coln neb. 68509 new Hampshire department of Revenue administration . Box 637, Concord . 03301 new Jersey division of taxation 50 Barrack  269, Trenton . 06846 new Mexico Revenue division taxation and reve nue department . Box 630, Santa be . 87509 new York department of taxation and finance technical service Bureau state Campus Albany . North Carolina department of Revenue income tax division . Box 25000, Raleigh . 27640 North Dakota office of tax commissioner stat Capitol Bismarck . 50505 Ohio department of taxation Columbus Ohio he 1 j Oklahoma tax commission income tax division 2501 Lincoln blvd., Oklahoma City okla. 73194 Oregon department of Revenue audit division Revenue building Salem Ore. 97310 Pennsylvania department of Revenue Harrisburg a. 17105 Rhode Island department of administration division of taxation 289 promenade St., Providence . 02908 South Carolina tax commission office services division . Box 125, Columbia . 29214 Tennessee department of Revenue franchise excise and income tax division Andrew Jackson state office building Nashville Tenn. 37242 Utah state tax commission Heber m. Wells build ing 160 East 300 South Salt Lake City Utah 84134 Vermont department of taxes Montpelier vt.05602 Virginia department of taxation . Box 760,Richmond, a. 23206 West Virginia tax department income tax Divi Sion Charleston . 25305 Wisconsin department of Revenue . Box 8906madison, wis. 53708 plane s camera seeks palme murder weapon Stock uni of in. A a a to Stockholm Sweden a a Viggen reconnaissance Jet made repeated Low level passes Over Stockholm on sat urday using a heat seeking camera to search for the weapon used to assassinate swedish prime minister Olof palme a month ago press reports said sunday. Defense staff spokesman Hans Gustaf Wessberg confirmed the flight telling the associated press that the aircraft made repeated sweeps at Low Altitude Over the swedish capital for four hours scanning the surface with heat seeking cameras. One of the reasons was to search for the murder weapon police spokesman Leif Hallberg was quoted As saying by National daily Sven ska Dag bladet sunday. Metal objects such As guns could be easily detected with heat seeking cameras the newspaper said adding that the Viggen Jet also might have been looking for hidden cars. Palme 59, was shot in the Back with a powerful ,357-caliber magnum revolver As he and his wife walked unguarded through downtown Stockholm on feb. 28. The search for palme s Assassin the largest manhunt in swedish history has so far made Little Progress. Police said earlier this week they were sorting out 20,000 tips from the Public. Police investigators have released two composite photographs one of the suspected killer and the other showing an assumed accomplice. A 32-year old for Mer suspect was released by police last wednesday for Lack of evidence