The state tax sites of Colorado, Illinois, Pennsylvania, Utah and Virginia are the easiest for taxpayers to use in terms of transparency, according to evaluations by the Tax Foundation.

In March, the authors, Ellen Kant and Joseph Henchman, tested how many clicks it took to find 2012 income tax rates from a given agency’s homepage. In five states -- Indiana, Kentucky, Minnesota, New Jersey and North Carolina -- taxpayers must make five clicks to find this information from the homepage. Taxpayers in three states (Colorado, Massachusetts and Pennsylvania) can get it in two clicks.

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