# Are Booster Club Raffles Legal? Raffle Laws by State

> Whether a booster club raffle is legal depends on state law. See how charitable raffle exceptions work, which states ban them, and a California example.

- URL: https://boosterclub.org/raffles/are-raffles-legal/
- Section: Raffles
- Updated: 2026-10-08

A booster club raffle is legal in most states, but only when the club meets every condition the state attaches to its charitable raffle exception, and in a few states it is not legal at all. This page explains how state raffle law works, names the states that ban or heavily restrict charitable raffles, and walks through California's rules as an example. The president confirms legality before the board approves a raffle.

Federal law does not authorize raffles, and Internal Revenue Service (IRS) Publication 3079 expressly leaves gaming licensing to the states. A raffle properly reported to the IRS can still be a crime under state law, so the state answer comes first.

## Why a Raffle Is Legally a Lottery

State law generally defines a lottery by three elements: a **prize**, awarded by **chance**, to people who paid **consideration** (money or something else of value) for the chance to win. A raffle has all three. Utah's code is typical: a lottery is any scheme for distributing property by chance among people who paid for the chance, "whether called a lottery, raffle, or gift enterprise, or by whatever name it is known."

Renaming the ticket price does not remove consideration. Tennessee's Secretary of State puts it directly: if someone must pay for a chance to win a prize, it is a raffle, and "it does not matter that the payment is called a 'donation.'" Removing an element does change the analysis. A drawing with genuinely free entry has no consideration, and an auction has no chance. Those options are covered in [Alternatives When Raffles Are Not Allowed](https://boosterclub.org/raffles/opportunity-drawings-and-alternatives/).

## How States Allow Charitable Raffles

Most states prohibit lotteries in their constitution or criminal code, then create a narrow exception for raffles run by qualifying nonprofits. A raffle that misses any condition falls back under the general prohibition. States differ on who administers the exception:

- **A state agency registers or licenses the raffle.** California's Attorney General registers nonprofit raffles. Tennessee's Secretary of State takes applications, and the legislature approves each organization.
- **The statute sets the rules and no state permit exists.** Texas has no raffle license; the Charitable Raffle Enabling Act sets conditions, and county or district attorneys or the Attorney General may sue to stop a raffle that does not meet them.
- **Local government issues the permit.** In some states a city or county licenses raffles; the club's [state page](https://boosterclub.org/states/#raffles-gaming) names the agency.

## What State Raffle Laws Typically Control

| Rule | What to look for | Verified example |
|---|---|---|
| Eligible organizations | Type of nonprofit, state or federal exemption | California requires a state tax exemption from the Franchise Tax Board; an IRS exemption letter alone does not qualify |
| Minimum age of the club | Years in existence before the first raffle | Texas: existed for the three preceding years. Tennessee: three years of continuous existence in the state, unless a statutory exception applies. California: qualified to do business in California for at least one year |
| Permit or registration | Whether it must be in hand before tickets are sold | California: Form CT-NRP-1, $30 fee, confirmation letter required before any ticket sales |
| Frequency | Number of raffles per year | Texas: no more than four raffles with prizes awarded per calendar year. Tennessee: one event per event period |
| Prizes | Cash allowed or not, value caps | Texas: no money prizes; purchased prizes capped at $75,000 ($750,000 for a home). California: no state limit on prize value |
| Use of proceeds | Minimum share to charitable purposes | California: at least 90% of gross ticket receipts. Tennessee: at least 25% of gross proceeds. Texas: all ticket proceeds spent for the charitable purposes of the organization |
| Ticket content | Required printed information | Texas: organization name, address of the organization or an officer, ticket price, description of each prize worth more than $10, and drawing date |
| Sales and promotion | Geographic limits, online sales, advertising | California prohibits conducting a raffle via the Internet. Texas prohibits statewide ticket sales and paid mass-media advertising |
| Sellers and buyers | Paid sellers, minors, insiders | Texas bars paying anyone to sell tickets. Tennessee bars board members, officers, employees, and their household family members from buying tickets |
| Reporting | Post-raffle financial report | California: Form CT-NRP-2 by February 1. Tennessee: financial report within 90 days of the event |

## States That Prohibit or Heavily Restrict Charitable Raffles

### Prohibited

- **[Alabama](https://boosterclub.org/states/alabama/).** Section 65 of the Alabama Constitution bars the Legislature from authorizing lotteries or gift enterprises and requires it to pass laws prohibiting them. In a cease-and-desist letter reported in October 2024, the Attorney General's office stated that raffles selling tickets for a chance at a prize are illegal lotteries under Ala. Code § 13A-12-20 and following. House Bill 47 (2025) proposed a constitutional amendment to allow traditional paper raffles and bingo for charitable purposes. A February 2026 bill (House Bill 448) still describes lotteries and gift enterprises as prohibited under Section 65.
- **[Hawaii](https://boosterclub.org/states/hawaii/).** Hawaii's penal code prohibits gambling, including lotteries, and has no exception for charitable raffles. It defines a lottery as a scheme in which players "pay or agree to pay something of value for chances" and winners are chosen by a drawing or other method based on chance (Hawaii Revised Statutes § 712-1220). A 2013 Hawaii House resolution (House Resolution 29) stated that "current state law prohibits raffles if money is charged for the raffle tickets" and asked the Attorney General to report on which charitable fundraising methods are lawful; the Attorney General issued guidance on charitable raffles in 2014.
- **[Utah](https://boosterclub.org/states/utah/).** Article VI, Section 27 of the Utah Constitution states: "The Legislature shall not authorize any game of chance, lottery or gift enterprise under any pretense or for any purpose." Utah Code § 76-9-1401 defines a lottery to include a raffle, and Utah's gambling statutes contain no charitable exception.

### Heavily Restricted

- **[Tennessee](https://boosterclub.org/states/tennessee/).** Only 501(c)(3) organizations (charities recognized as tax-exempt by the IRS) and 501(c)(19) veterans' organizations operating in Tennessee for three years may apply, online between July 1 and January 31, with a $50 nonrefundable fee. The General Assembly must approve each organization by a two-thirds vote. An approved club holds one event per event period (July 1 through June 30), sells tickets no earlier than 120 days before it, and files a financial report within 90 days with a second fee of $100 to $550 based on gross revenue. Authorized games are raffles, reverse raffles, cakewalks, cake wheels, and bingo, so even a cakewalk needs approval.
- **[Texas](https://boosterclub.org/states/texas/).** Under the Charitable Raffle Enabling Act (Texas Occupations Code chapter 2002), the club must have existed for the three preceding years and hold a federal 501(c) exemption. Prizes may not be money, which rules out a cash 50/50. The club must own the prize or post bond for its value with the county clerk, set the drawing date before selling tickets, and offer refunds if prizes are not awarded within 30 days of that date. Sellers may not be paid.

## Worked Example: California

California's process shows what full compliance involves.

1. **Confirm eligibility.** The club must be a private nonprofit qualified to do business in California for at least one year and exempt from state tax under a Revenue and Taxation Code section 23701 subsection listed in Penal Code § 320.5(c), usually 23701d for a booster club. The Attorney General states that "IRS exemption does not qualify an organization to conduct raffles."
2. **Keep the charity registration current.** A club that is delinquent, suspended, or revoked with the Registry of Charities and Fundraisers is denied a raffle registration.
3. **Register for the raffle.** File Form CT-NRP-1 with the Registry and pay the $30 fee. Registration covers January 1 through December 31 and is due by January 1, or at least 60 days before the raffle for later registrations. No tickets may be sold until the confirmation letter arrives. December sales for a January drawing require registration for both years.
4. **Apply the 90/10 rule.** At least 90% of gross ticket receipts for each drawing must be used for charitable purposes in California. On $5,000 in sales, at least $4,500 goes to programs and no more than $500 covers costs such as tickets and purchased prizes. Other club funds may pay raffle costs, used prudently.
5. **Run it as the statute requires.** A person 18 or older supervises the raffle. Each ticket has a detachable stub for the drawing. The raffle may be advertised online but not conducted online. A 50/50 raffle is illegal unless the organization is in the Major League Sports Raffle Program under Penal Code § 320.6.
6. **Report.** File one Form CT-NRP-2 for all raffles held during the calendar year by February 1 of the next year. Estimates are not accepted; raffle money is tracked separately from other event money.

Failing to comply is a misdemeanor, and the Attorney General may also suspend or revoke the registration. California exempts from registration a drawing where tickets are distributed for free on the same terms as tickets given with a donation and no one must pay to win (Penal Code § 320.5(m)). See [California](https://boosterclub.org/states/california/).

## The District and Local Layer

State permission is necessary but not sufficient. District policy may restrict games of chance on campus, at school events, or by students, or require approval of every fundraiser. The club checks the district policy and the facility-use agreement before setting a date. See [School District Fundraising Policies and MOUs](https://boosterclub.org/fundraising/district-policies/).

## State-by-State Summary

The table below summarizes whether charitable raffles are allowed in each state and the District of Columbia, who regulates them, and the main conditions. Each state name links to that state's full page.

| State | Raffles for a 501(c)(3) booster club | Regulator | Note | Online ticket sales |
|---|---|---|---|---|
| [Alabama](https://boosterclub.org/states/alabama/) | Prohibited | none | Raffles are illegal lotteries under Constitution Sec. 65 with no license available; bingo only in counties with local amendments | Prohibited |
| [Alaska](https://boosterclub.org/states/alaska/) | Legal with permit/registration | Department of Revenue, Tax Division | Permit requires 3 years in existence and 25 Alaska-resident members; $20 new permit, annual report March 15 | Allowed |
| [Arizona](https://boosterclub.org/states/arizona/) | Legal | none | A 501 nonprofit existing in Arizona 1+ year may raffle without a permit if only unpaid local members run it | Unclear |
| [Arkansas](https://boosterclub.org/states/arkansas/) | Legal with permit/registration | DFA, Miscellaneous Tax Section | License requires 5 years in existence; $100 annual or $25/$10 single-raffle license; $5,000 cash prize cap | Prohibited |
| [California](https://boosterclub.org/states/california/) | Legal with permit/registration | Attorney General, Registry of Charities and Fundraisers | Annual CT-NRP-1 registration ($30) after 1 year qualified in CA; 90% of receipts to charity; 50/50 not available to booster clubs | Prohibited |
| [Colorado](https://boosterclub.org/states/colorado/) | Legal with permit/registration | Secretary of State, Bingo and Raffles | License requires 5 years in existence with dues-paying members; $100 license plus quarterly reports and fees | Allowed |
| [Connecticut](https://boosterclub.org/states/connecticut/) | Legal with permit/registration | municipality | Town-issued permits by class ($15-$150 max); DCP cites 2 years in existence, the town form 6 months | Unclear |
| [Delaware](https://boosterclub.org/states/delaware/) | Legal with permit/registration | Board of Charitable Gaming | Requires 2 years in existence; $15 per occasion or $300 annual license; sworn report within 60 days | Unclear |
| [District of Columbia](https://boosterclub.org/states/district-of-columbia/) | Legal with permit/registration | Office of Lottery and Gaming | Requires DC incorporation, 20 active members, 1 year in existence; apply 30+ days before the event | Unclear |
| [Florida](https://boosterclub.org/states/florida/) | Legal, restricted | none | Only free-entry drawings by chance are allowed; no purchase or donation may be required to enter | Unclear |
| [Georgia](https://boosterclub.org/states/georgia/) | Legal with permit/registration | County sheriff | Sheriff license (up to $100/yr) requires 24 months in existence; CPA-signed report due April 15 | Unclear |
| [Hawaii](https://boosterclub.org/states/hawaii/) | Prohibited | none | Hawaii has no charitable gaming exception, so raffles, 50/50s, and bingo are illegal for all nonprofits | Prohibited |
| [Idaho](https://boosterclub.org/states/idaho/) | Legal with permit/registration | Idaho Lottery, Charitable Gaming | License required when total prizes exceed $5,000; one year in the county required; cash prizes capped at $1,000 per raffle | Unclear |
| [Illinois](https://boosterclub.org/states/illinois/) | Legal with permit/registration | Municipality or county where drawing occurs | Local license required and the organization must have existed 5 continuous years, so most new booster clubs cannot raffle | Unclear |
| [Indiana](https://boosterclub.org/states/indiana/) | Legal with permit/registration | Indiana Gaming Commission | No license needed if prizes are $2,500 or less per event and $7,500 or less per year (notice required for multiple events); otherwise IGC license | Allowed |
| [Iowa](https://boosterclub.org/states/iowa/) | Legal with permit/registration | Department of Inspections, Appeals, and Licensing | Booster clubs qualify via 501(c)(3) or a notarized school letter; licenses $15 to $150; one very small raffle per year needs no license; raffle entries are subject to sales tax | Unclear |
| [Kansas](https://boosterclub.org/states/kansas/) | Legal with permit/registration | Kansas Department of Revenue, Office of Charitable Gaming | No license needed until annual raffle receipts exceed $25,000; licensed fee $25 to $100; no electronic gaming devices or raffle vendors | Unclear |
| [Kentucky](https://boosterclub.org/states/kentucky/) | Legal with permit/registration | Kentucky Horse Racing and Gaming Corporation, charitable gaming office | Requires 3 years of Kentucky operation; exempt from license up to $25,000 in gaming receipts with notice and Jan 31 report; school-affiliated groups may use the district's license | Unclear |
| [Louisiana](https://boosterclub.org/states/louisiana/) | Legal with permit/registration | Louisiana Department of Revenue, Office of Charitable Gaming, plus parish/municipality | Local government must permit raffles; state license $75 or limited raffle license $25 for prizes up to $10,000 (no 50/50s); school-support groups may get a local limited-license exemption | Unclear |
| [Maine](https://boosterclub.org/states/maine/) | Legal | Department of Public Safety, Gambling Control Unit | No registration for prizes up to $2,500 (any group) or $10,000 (eligible organization, 2 years in Maine); larger raffles and online raffles require registration | Allowed |
| [Maryland](https://boosterclub.org/states/maryland/) | Legal with permit/registration | County government | No state license; Criminal Law Title 13 sets permit and eligibility rules county by county (e.g., Montgomery requires a permit and allows 12 raffles a year) | Unclear |
| [Massachusetts](https://boosterclub.org/states/massachusetts/) | Legal with permit/registration | City or town clerk | Local permit available only after 2 years of existence; 5% tax on gross proceeds due within 10 days of each raffle | Unclear |
| [Michigan](https://boosterclub.org/states/michigan/) | Legal with permit/registration | Michigan Lottery, Charitable Gaming Division | Club must qualify (local government resolution) and then license each raffle: $15 small (prizes up to $500/day) or $50 large; buyers and sellers 18+ | Unclear |
| [Minnesota](https://boosterclub.org/states/minnesota/) | Legal with permit/registration | Gambling Control Board | Excluded raffles need no filing (up to $1,500 in prizes a year); larger raffles need an LG220 exempt permit ($100 per event, up to 5 events, $50,000 prizes a year) | Prohibited |
| [Mississippi](https://boosterclub.org/states/mississippi/) | Legal | None | No permit when a nonprofit civic or educational organization holds the raffle and keeps all proceeds (Miss. Code 97-33-51); 50/50s are uncertain under that rule | Unclear |
| [Missouri](https://boosterclub.org/states/missouri/) | Legal | None | Mo. Const. art. III s. 39(f) lets federally recognized charities hold raffles with no state permit; a club without its IRS letter may not | Unclear |
| [Montana](https://boosterclub.org/states/montana/) | Legal | Department of Justice, Gambling Control Division | No license; nonprofits are exempt from the $5,000 per-ticket prize cap but must own all prizes before selling and may not spend proceeds on administrative costs | Allowed |
| [Nebraska](https://boosterclub.org/states/nebraska/) | Legal | Department of Revenue, Charitable Gaming Division | No license up to $15,000 gross proceeds per month; above that a Form 50 license, 2% tax, and Form 35B report apply | Unclear |
| [Nevada](https://boosterclub.org/states/nevada/) | Legal with permit/registration | Nevada Gaming Control Board | Annual registration due 30 days before the first raffle (ENF-116, no fee under $100,000 in yearly prizes; ENF-115 and $25 per event above) | Allowed |
| [New Hampshire](https://boosterclub.org/states/new-hampshire/) | Legal with permit/registration | Town selectmen or city mayor and aldermen | Local permit required unless tickets are sold at a single event of 12 hours or less; buyers must be 16 or older | Unclear |
| [New Jersey](https://boosterclub.org/states/new-jersey/) | Legal with permit/registration | Legalized Games of Chance Control Commission plus municipal clerk | LGCCC registration ($100, two years) plus a municipal license for every raffle including 50/50s, with fees of $20 state and $20 local per $1,000 of prizes | Prohibited |
| [New Mexico](https://boosterclub.org/states/new-mexico/) | Legal, restricted | Gaming Control Board | Only organizations in existence in New Mexico for two years may raffle; up to four raffles a year are exempt from licensing, more require a Gaming Control Board license | Unclear |
| [New York](https://boosterclub.org/states/new-york/) | Legal with permit/registration | Gaming Commission and municipal clerk | No filing under $5,000 net per raffle, GCVS-1 filing for $5,000 to $29,999 a year, and a municipal license (three years of existence required) at $30,000 or more | Allowed |
| [North Carolina](https://boosterclub.org/states/north-carolina/) | Legal, restricted | None | No permit, but a nonprofit may hold only five raffles a year with a $125,000 cash prize cap and $250,000 in total prizes per year | Unclear |
| [North Dakota](https://boosterclub.org/states/north-dakota/) | Legal with permit/registration | City or county | A local permit (up to $25) allows raffles with a $15,000 top prize and $50,000 in yearly prizes; state licensees (two years of activity required) may also sell tickets online | Allowed |
| [Ohio](https://boosterclub.org/states/ohio/) | Legal | None for 501 | A 501(c)(3) may raffle without a license as long as no net proceeds go to private individuals; booster clubs supporting public schools are also exempt from solicitation registration | Unclear |
| [Oklahoma](https://boosterclub.org/states/oklahoma/) | Legal, restricted | None | 501(c) organizations may raffle without a permit, but only unpaid members may run the raffle and sell tickets, and no business may be hired to do either | Unclear |
| [Oregon](https://boosterclub.org/states/oregon/) | Legal with permit/registration | Department of Justice, Charitable Activities Section | No license if raffle ticket sales stay at or below $10,000 per calendar year; above that a DOJ license ($40 or $100) is required, available after one year of tax-exempt status | Unclear |
| [Pennsylvania](https://boosterclub.org/states/pennsylvania/) | Legal with permit/registration | County treasurer | Raffles and 50/50s need a county small games of chance license ($125 a year or $25 monthly), available after the club has fulfilled its purpose for one year | Unclear |
| [Rhode Island](https://boosterclub.org/states/rhode-island/) | Legal with permit/registration | State Police Charitable Gaming Unit and local police chief | Annual State Police registration (renewed before June 1) plus a $5 local police permit for each raffle, with game expenses capped at 25 percent of gross receipts | Unclear |
| [South Carolina](https://boosterclub.org/states/south-carolina/) | Legal with permit/registration | Secretary of State, Division of Public Charities | $50 annual registration, max 4 raffles per year, $80,000 prize cap, $300 ticket cap, annual raffle report; raffles with donated prizes of $950 or less and members-only 50/50s of $950 or less are exempt | Unclear |
| [South Dakota](https://boosterclub.org/states/south-dakota/) | Legal | county/municipal governing body | Statute names booster clubs; no license or fee, but 30 days' written notice to the county or city (or to the Secretary of State for statewide sales), and the prize value must be stated before tickets are sold | Unclear |
| [Tennessee](https://boosterclub.org/states/tennessee/) | Legal, restricted | Division of Charitable Solicitations and Gaming; General Assembly approval | One annual gaming event, approved by a two-thirds General Assembly vote after a July 1 to January 31 application, for 501(c)(3)s operating in Tennessee 3+ years; no ticket sales by or to anyone under 18 | Unclear |
| [Texas](https://boosterclub.org/states/texas/) | Legal, restricted | none | Clubs in existence 3+ years may hold up to 4 raffles per calendar year, no cash prizes (no 50/50), purchased prizes capped at $75,000, no paid mass-media ads | Prohibited |
| [Utah](https://boosterclub.org/states/utah/) | Prohibited | none | The Utah Constitution bars all games of chance and Utah Code 76-9-1401 defines raffles as lotteries, with no charitable or school exception | Prohibited |
| [Vermont](https://boosterclub.org/states/vermont/) | Legal | none | No permit; must be a 501(c) nonprofit corporation active in Vermont for the preceding year and certify annually to the Commissioner of Liquor and Lottery; no raffle prize cap | Unclear |
| [Virginia](https://boosterclub.org/states/virginia/) | Legal with permit/registration | VDACS Office of Charitable and Regulatory Programs | No permit needed up to $40,000 raffle gross receipts per 12 months; booster clubs are exempt from the 3-year existence rule; $100,000 prize cap | Unclear |
| [Washington](https://boosterclub.org/states/washington/) | Legal, restricted | Washington State Gambling Commission | After 12 months of operation, two public raffles a year up to $5,000 combined gross (plus members-only raffles up to $5,000) need no license; a license is required above that | Prohibited |
| [West Virginia](https://boosterclub.org/states/west-virginia/) | Legal, restricted | West Virginia Tax Division | No license needed after one year of existence if raffle gross stays at or under $15,000 a year and no prize exceeds $4,000; above that a $50 limited or $500 annual license requires two years of existence | Allowed |
| [Wisconsin](https://boosterclub.org/states/wisconsin/) | Legal with permit/registration | Department of Administration, Office of Charitable Gaming | Every raffle needs a $50 annual Class A or Class B license; the club must have existed one year; 50/50s allowed; paper tickets must be drawn | Allowed |
| [Wyoming](https://boosterclub.org/states/wyoming/) | Legal | none | No license needed if 100% of net proceeds go to charitable purposes; no state prize, ticket, or existence rules | Unclear |

Each state page has the full rule, the agency, the permit process, and the sources it was checked against. "Legal, restricted" means a permit may not be required but conditions such as a minimum age for the organization, a ban on cash prizes, or a cap on raffles per year apply. "Unclear" in the online column means the statute is silent or sources conflict; the state page says which.

## Common Mistakes

- **Relying on the IRS letter.** Federal 501(c)(3) status does not settle the question. In California the state exemption controls; in Utah nothing helps.
- **Raffling before the club is old enough.** A new club in Texas or Tennessee must wait three years. Selling tickets anyway is an illegal lottery.
- **Copying another state's rules.** A cash 50/50 that is routine in one state is illegal in California and Texas.
- **Treating a cakewalk or door prize as harmless.** Tennessee classifies cakewalks and cake wheels as games of chance requiring approval. Any paid chance at a prize can be a raffle.
- **Missing the post-raffle report.** In California, it can cost the club next year's registration.

## Checklist

- [ ] Read the club's [state page](https://boosterclub.org/states/#raffles-gaming) raffle section (president)
- [ ] Confirm raffles are not prohibited in the state
- [ ] Confirm the club meets the state's eligibility rules, including years in existence and the required tax exemption
- [ ] Confirm the club's state charity registration is current, if the state requires one
- [ ] Check the school district's fundraising and gaming policy
- [ ] Note the state's limits on prizes, frequency, ticket content, sales area, and online sales
- [ ] Submit the raffle registration or permit application (60 days ahead where processing is slow)
- [ ] Receive written confirmation before ordering or selling tickets
- [ ] Calendar the state's post-raffle report deadline (February 1 in California)
- [ ] File the state report and keep a copy with the raffle records

## Related Pages

- [Booster Club Raffles](https://boosterclub.org/raffles/) overview of the state and federal layers
- [How to Run a Booster Club Raffle](https://boosterclub.org/raffles/how-to-run-a-raffle/) the procedure once legality is confirmed
- [Online and Electronic Raffles](https://boosterclub.org/raffles/online-raffles/) why online ticket sales are often prohibited
- [Alternatives When Raffles Are Not Allowed](https://boosterclub.org/raffles/opportunity-drawings-and-alternatives/) options in states that ban raffles
- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) each state's full compliance page

---

*This page is general information for volunteer-run booster clubs. It is not legal,
tax, or accounting advice, and BoosterClub.org is not a law firm, accounting firm, or
government agency. Rules change and vary by state and district. Confirm current
requirements with the IRS, the relevant state agency, the school district, and a
qualified professional before acting. If a fact on this page is out of date, we want
to know.*

## Sources

1. California Attorney General: https://oag.ca.gov/charities/raffles
2. Texas Legislature: https://tcss.legis.texas.gov/resources/OC/htm/OC.2002.htm
3. Tennessee Secretary of State: https://sos.tn.gov/charities/guides/charitable-gaming-event-faqs
4. Utah Legislature: https://le.utah.gov/xcode/ArticleVI/UC_AVI_S27_1800010118000101.pdf
5. Utah Legislature: https://le.utah.gov/xcode/Title76/Chapter9/C76-9-S1401_2026050620260506.pdf
6. Alabama Legislature: https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB47-int.pdf
7. Alabama Legislature: https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB448-int.pdf
8. data.capitol.hawaii.gov: https://data.capitol.hawaii.gov/hrscurrent/Vol14_Ch0701-0853/HRS0712/HRS_0712-1220.htm
9. data.capitol.hawaii.gov: https://data.capitol.hawaii.gov/sessions/session2013/Bills/HR29_HD1_.HTM
10. IRS: https://www.irs.gov/pub/irs-pdf/p3079.pdf