Page 38 - Civil Litigation
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1. Maine, New Hampshire, Massachusetts, Rhode Island, and Puerto Rico
2. New York, Connecticut, and Vermont
3. New Jersey, Pennsylvania, Delaware, and Virgin Islands
4. Maryland, Virginia, West Virginia, North Carolina, and South Carolina
5. Texas, Louisiana, and Mississippi
6. Tennessee, Kentucky, Ohio, and Michigan
7. Illinois, Indiana, and Wisconsin
8. Arkansas, Iowa, Minnesota, Missouri, Nebraska, North Dakota, and South Dakota
9. California, Arizona, Nevada, Oregon, Washington, Idaho, Montana, Alaska, Hawaii, Guam, and
the Northern Mariana Islands
10. Colorado, Kansas, New Mexico, Oklahoma, Utah, and Wyoming
11. Alabama, Georgia, and Florida
12. District of Columbia (Washington, DC)
13. Federal
36 © 2020 Association of International Certified Professional Accountants