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Willis �t�� �>.BB�  dMbP?_"*+�%,����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 � Arial1 �Arial1 x�Arial1 xArial��&�?'�?(�?)�?M d�X�"d�X�?�?@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm0_)+(#,##0" ";\-#,##0" ";\-\-" ";@" " \ \ \ \ @2/_(* #,##0.0_);_(* \(#,##0.0\);_(* "-"??_);_(@_).+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)?<#,##0" ";\-#,##0" ";\-\-" ";@" ""Yes";"Yes";"No""True";"True";"False""On";"On";"Off" ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -kC � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C *� ��C (� ��C )� ��C '� ��C ���C ���C  � ��C  �C  ,�C  (�C  �C \�C  (�C  �C  �C $�C |�C  �C  �C  (��C  ,��C "�C & �C &$�C |�C &8�C  (��C |��C  (��C  ,��C & ,��C  ,��C  ,��C #<��C  (�C |��C |�C |��C  ,�C  |��C   ,��C   ,�C  ,��C #<�C |�C  ,�C |��C  ,��C  ,�C  ,��C  ,�C #<�C |C |�C |�C  ,�C |�C  ,�C  ,�C  ,�C  ,�C #<�C & ,�C & �C & �������������� Followed Hyperlink�  Hyperlink�������B�������������U} ��} � �} U�} ��} �� t,l@,�@ ,P�,^�,��,��,r�,P�,�� ,P� ,u� ,t� ,u� ,v�,x�,P�,v�,y�,v�,��,u�,u�,P�,t�,s�,v�,u�,r�,P�,t�,v�,w�XPTable 8 -- Number of Internal Revenue Refunds Issued, by State, Fiscal Year 2002#$$$$$$$2)Number of refunds of--)))))3Total Internal Corporation< IndividualD EmploymentDEstate DGiftExcise %State4Revenue refunds [1,2]+income tax [3]4income tax [2,4]E taxes [4,5] Etax Etax+ taxes [6]* 4(1) +(2) 4(3)~ E� E(5) E(6) +(7)5 5FFF ,United States, total ~ 6~�,~ -ȯ A~ =&֔~ Gnq~ G@@~ G@~ -O@7(>HHH( &Alabama~ 8i~ "@~ ?l�9A~ I@~ I h@~ IB@~ "@ &Alaska~ 8 A~ "؍@~ ? A~ I7@~ I>@~ I~ "p@ &Arizona~ 8zrm~ "P@~ ?p�:A~ I@~ Ir@~ IG@~ "@ &Arkansas~ 8�/A~ "D@~ ?<~ I@@~ IV@~ I"@~ "Ȅ@ . California~ 9h|gA~ /@@~ @�~ J A~ J@~ J{@~ /P@'7(>HHH(&Colorado~ 8g~ "@~ ?Ve~ I@~ I s@~ IK@~ "@& Connecticut~ 8vGT~ "@~ ?vYR~ IZ@~ I@~ I]@~ "@&Delaware~ 8@�A~ "@~ ?[A~ I|@~ IO@~ I0@~ "`m@&District of Columbia~ 8 A~ "@~ ?� A~ I8@~ IO@~ I$@~ "h@&Florida~ 8b�~ "@,@~ ?b~~ IA~ I@~ I z@~ "@.Georgia~ 9�~ /D@~ @^~ J@~ J {@~ JL@~ /L@'7(>HHH(&Hawaii~ 83A~ "@~ ?A~ IV@~ IU@~ I*@~ "p@ &Idaho~ 8A~ "@~ ?L7A~ I@~ IG@~ I@~ "t@&Illinois~ 8�?~ "p@~ ?�~ I@@~ I@~ I a@~ "@&Indiana~ 8�~ "@~ ?��~ I-@~ Iq@~ IQ@~ "@ .Iowa~ 9�/A~ /@~ @�4>~ J@~ J@_@~ J@~ /@'7(>HHH(&Kansas~ 8�&<~ "@~ ?M-A~ I@@~ Ic@~ I6@~ "@&Kentucky~ 8`~ "@~ ?7A~ I@@~ I`e@~ I4@~ "@& Louisiana~ 8n{j~ "|@~ ?g~ I@~ I@n@~ I;@~ "@ &Maine~ 8DzA~ "H@~ ?$�A~ I@~ IV@~ I:@~ "q@ ,l�!,v�",P�#,{�$,v�%,w�&,y�',v�(,P�),u�*,v�+,t�,,{�-,x�.,P�/,x�0,v�1,|�2,z�3,r�4,P�5,v�6,t�7,z�8,��9,|�:,P�;,z�<,w�=,s�>,r�?,u� .Maryland~ 9֤�~ /@~ @��~ J@~ J@~ JU@~ /@!'!7!(!>!H!H!H!("& Massachusetts~ "8��~ ""@~ "?�~ "I @~ "I`@~ "Ic@~ ""(@#&Michigan~ #8~~ #"�=@~ #?v~ #I@~ #I0@~ #IU@~ #"@$& Minnesota~ $8Js~ $"@~ $?p~ $I@@~ $Iq@~ $II@~ $"@%& Mississippi~ %8@~ %"j@~ %?�?~ %I@~ %IV@~ %I2@~ %"@&.Missouri~ &9 o~~ &/@~ &@{~ &J @~ &Jt@~ &JB@~ &/l@'''7'('>'H'H'H'((&Montana~ (8A~ ("x@~ (?h�A~ (IO@~ (I@Q@~ (I@~ ("s@)&Nebraska~ )8L%A~ )"@~ )?$A~ )I@~ )I@W@~ )I$@~ )"@*&Nevada~ *8d1~ *"H@~ *?�#(A~ *Iz@~ *I b@~ *I7@~ *"@+& New Hampshire~ +8|O A~ +"n@~ +?T�A~ +I@~ +I@[@~ +I1@~ +"s@,. New Jersey~ ,9@�~ ,/@~ ,@�~ ,J�@~ ,JP@~ ,J f@~ ,/@-'-7-(->-H-H-H-(.& New Mexico~ .8u$A~ ."8@~ .?� (~ .Io@~ .IX@~ .I @~ ."Pt@/&New York~ /8z~ /"@@~ /?*x�~ /I@~ /ID@~ /I{@~ /">@0&North Carolina~ 08�7�~ 0"@~ 0?(IA~ 0I@~ 0I{@~ 0I@X@~ 0"Ģ@1& North Dakota~ 18� A~ 1"P@~ 1?p" A~ 1IF@~ 1IA@~ 1I@~ 1"s@ 2.Ohio~ 29�+&~ 2/@~ 2@J�~ 2J @~ 2J(@~ 2Jb@~ 2/@3'373(3>3H3H3H3(4&Oklahoma~ 48JH~ 4"@~ 4?F~ 4I@~ 4I`f@~ 4I1@~ 4"@5&Oregon~ 58VL~ 5",@~ 5?vJ~ 5I@~ 5Ip@~ 5IE@~ 5"@6& Pennsylvania~ 68ʄ*~ 6"@~ 6?:W%~ 6I@@~ 6I@~ 6I b@~ 6"D@7& Rhode Island78<�A %7�7�!~ 7"8@~ 7?KA~ 7I|@~ 7IT@~ 7I6@~ 7"@8.South Carolina~ 89� ^~ 8/^@~ 8@v.\~ 8J@~ 8Je@~ 8J8@~ 8/X@9'979(9>9H9H9H9(:& South Dakota~ :8gA~ :"@~ :?A~ :I|@~ :IF@~ :I2@~ :"t@;& Tennessee~ ;8ʨ�~ ;"@~ ;?6~ ;I�(@~ ;I0s@~ ;IF@~ ;"@ <&Texas~ <8~\�~ <"R@~ <?@�~ <I� A~ <It@~ <Ii@~ <"@ =&Utah~ =8ƶ1~ ="@~ =?xE(A~ =I@~ =IJ@~ =I*@~ ="|@>.Vermont~ >9A~ >/@~ >@ A~ >Jd@~ >JO@~ >J(@~ >/h@?'?7?(?>?H?H?H?(@,l�A,v�B,x�C,{�D,w�E,u�F,P�G,+�H,}�I,w�J,P�K,��L,P�M,��ON,!�OO,!�OP,��OQ,�OR,��OS,��OT,N�OU,W�OV,��OW,N�OX,��OY,��OZ,��O[,,�O\,Z�O],��O^,��O_,��O@&Virginia~ @8ڬ~ @"@~ @?*U�~ @I}@~ @I@~ @IM@~ @"@A& Washington~ A8�~ A"@~ A?>~ AI@~ AI0|@~ AI@W@~ A"@B& West Virginia~ B8fw(~ B"@~ B?�#A~ BI7@~ BIP@~ BI@~ B"@C& Wisconsin~ C8L~ C"P@~ C?Ne}~ CID@~ CIs@~ CII@~ C"@D.Wyoming~ D9LA~ D/H@~ D@PfA~ DJ׵@~ DJB@~ DJ(@~ D/f@EE7E(E>EHEHEHE(FInternational [7]~ F:AF!@ DG�DH�FAY0A DG�DH�FK@ DG�DH�FKe@ DG�DH�FK*@ DG�DH�F!@n@ DG�DH�FF F F F F FG Puerto Rico~ G8s A~ G"K@~ G? A~ GIt@~ GI@~ GI�?~ G"@d@H* Other~ H9.4~ H0@~ HBP�)A~ HLl@~ HLd@~ HL(@~ H0T@II7I(I>IHIHIHI(*J,"Refund adjustments and credits [8] J;n.a. J1n.a. JCn.a. JMn.a. JMn.a. JMn.a. J1n.a.KK7K(K>KHKHKHK()L,!Earned income tax credit refunds ~ L;c� L1N/A~ LCc� LMN/A LMN/A LMN/A L1N/AMNN/A - Not applicable.NNn.a. - Not available.�OO�[1] Represents 109.8 million refunds issued, including 16.1 million earned income tax credit refunds. Includes over-payment refunds, refunds resulting from examination activity, and other refunds required by  POlaw.�QP�[2] Includes earned income tax credit� shown below in this table as an information item. Also includes 474,836 refunds of estate and trust income taxes. (Direct deposit refund figures are not available, but are �RP�included in the totals.) However, counts of the small number of refund reversals included in Refund adjustments and credits� are not available and, therefore, are not reflected in the totals. See Table 9 (file JSPBAmount of Internal Revenue Refunds, Including Interest, by State).STOK[3] Includes refunds of tax on business income of tax-exempt organizations.�UO�[4] Counts for the small number of individual income tax and employment taxes included in Refund adjustments and credits� are unavailable and, therefore, are not reflected in the totals. See Table 9 (file JVOBAmount of Internal Revenue Refunds, Including Interest, by State).�WO�[5] Includes refunds of income tax withheld and refunds of and credits for old-age, survivors, disability, and hospital insurance (OASDHI) taxes on salaries and wages under the Federal Insurance Contributions Act �XO�(FICA), except for excess credits, and on self-employment income under the Self-Employment Insurance Contributions Act (SECA), as well as for railroad retirement taxes under the Railroad Retirement Tax Act �YO�(RRTA) and unemployment taxes under the Federal Unemployment Tax Act (FUTA). However, counts of the number of excess FICA credits under Refund adjustments and credits� are unavailable and, therefore, (ZO are not reflected in the totals.V[ON[6] Data by State include credits and claims for gasoline and lubricating oil.�\O�[7] For individual income tax refunds and refunds of income taxes of estates or trusts, includes refunds issued to Army Post Office and Fleet Post Office addresses of members of the armed forces stationed �]O�overseas; to other U.S. citizens abroad; and to residents of Puerto Rico with either income from sources outside Puerto Rico or with income earned as U.S. Government employees. For corporations, includes �^O�refunds issued to domestic and foreign businesses whose principal office was outside the United States; also includes refunds issued to domestic corporations claiming a U.S. possessions tax credit, regardless �_O�of location of the principal office. For estate tax, includes returns for U.S. citizen or resident decedents who were domiciled abroad at time of death and returns of nonresident alien decedents. For gift tax, includes `,|�Oa,��Ob,��Oc,�Od,��Oe,%�Of,��Og,��Oh,�Oi,��Oj,��Ok,{�Ol,��Om,�On,�Oo,�Op,�Oq,�Or,�Os,�O�`O�returns filed by donors with overseas addresses, including returns filed from Puerto Rico or U.S. possessions and from Army Post Office or Fleet Post Office addresses by members of the armed forces �aO�stationed abroad. For excise taxes, includes returns filed by taxpayers with foreign addresses, including returns filed from Puerto Rico and U.S. possessions and from Army Post Office or Fleet Post Office bO addresses.�cO�[8] Counts of refund adjustments and credits comparable to Refund adjustments and credits� in Table 9, file Amount of Internal Revenue Refunds, Including Interest, by State� are not available and, therefore, are !dOexcluded from the totals.�eO�NOTES: Like data in Tables 1 (file Summary of Internal Revenue Collections, by Type of Tax, Fiscal Years 2001 and 2002) 8, and 9 (file Amount of Internal Revenue Refunds, Including Interest, by State), may not �fO�agree due to the inclusion or exclusion of different taxes (e.g., those collected by the Bureau of Alcohol, Tobacco and Firearms, Customs Service, and the Earned Income Tax Credit and Advanced Earned Income gO Tax Credit). �hP�In general, classification by State is based on the taxpayers address or, in the case of businesses, the location of the principal office or place of business. However, some individuals may have used the address �iP�of a tax attorney or accountant, or, in the case of certain individuals who were sole proprietors, partners in a partnership, or shareholders in an S corporation, the business address. Moreover, such addresses could wjPohave been located in a State other than the State in which the individual resided. See also footnote 7, above.�kO�SOURCE: IRS Data Book, FY 2002, Publication 55b. Also, Chief Financial Officer, Revenue Accounting, Office of Revenue Systems N:CFO:R:S= ��X/�"> ��" ������������������������������