As of 12/31/04 FLORIDA has no INCOME TAX

<body topmargin=0 leftmargin=0 marginheight=0 marginwidth=0> <table cellpadding=0 cellspacing=0 border=0><tr> <td valign="top" height=45 BGCOLOR="#006699" TEXT="#080000" background="005fd5a3.jpg"> <div> <A HREF="index.htm" TARGET="_top" TITLE="Online EFile, LIVETax Help, Copies of Yo"><B><IMG SRC="0020e0e0.png" border=0 width="14" height="14" ALT="previous" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></A><FONT SIZE="2" COLOR="#330099" FACE="Arial" ><B> </B></FONT><FONT SIZE="4" COLOR="#330099" FACE="Arial" ><B>State RefundStatus</B></FONT><B>    |     <IMG SRC="00d0f110.png" border=0 width="15" height="17" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B><A HREF="index.htm" TARGET="_top" TITLE="Online EFile, LIVETax Help, Copies of Yo"><B>Home</B></A><B>    </B><B>|   </B><FONT SIZE="2" COLOR="#663333" FACE="Arial" ><I>Having Trouble viewing this page?</I></FONT></div> <div> <I>As of 12/31/04 </I><I><B>FLORIDA has no INCOME TAX.  </B></I><I>State Help by phone at: 1(850) 488-8937.</I></div> <div> </div> </td> </tr><tr> <td valign="top" height=435 BGCOLOR="#C0C0C0" TEXT="#080000"> <bR> </td> </tr></table></body>