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        <FormAndLineReferenceDesc>SCHEDULE C, PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERSHIP OF THIS ASSOCIATION IS COMPRISED OF THE TAX AGENCIES IN THE 12 SOUTHEASTERN STATES. THE GOVERNING EXECUTIVE COMMITTEE IS COMPRISED OF EACH AGENCIES' CHIEF EXECUTIVE OFFICER AND AN EXECUTIVE DIRECTOR. THEY DO NOT ENGAGE IN ANY LOBBYING.</ExplanationTxt>
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        <Desc>PAYROLL LIABILITIES</Desc>
        <Amt>904</Amt>
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      <TotalRevEtcAuditedFinclStmtAmt>276214</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>276214</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>276214</TotalRevenuePerForm990Amt>
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      <ExpensesSubtotalAmt>377135</ExpensesSubtotalAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>CLASSES OF MEMBERS OR STOCKHOLDERS MEMBERS ARE COMPRISED OF THE 12 SOUTHEASTERN STATES' REVENUE AGENCIES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING BODY CONSISTS OF THE 12 REVENUE AGENCY HEADS APPOINTED BY THE GOVERNORS OF THOSE STATES. THE OFFICER POSITIONS ARE ROTATED AS OUTLINED IN THE ORGANIZATION'S BYLAWS. THE EXECUTIVE DIRECTOR IS HIRED BY THE EXECUTIVE COMMITTEE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR &amp; THE EXECUTIVE COMMITTEE BEFORE IT IS SIGNED &amp; FILED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR IS APPOINTED BY THE EXECUTIVE COMMITTEE. HIS COMPENSATION IS DETERMINED BY THE COMMITTEE BASED ON THE AMOUNT OF WORK THAT IS PERFORMED. THE ORGANIZATION HAS NO OTHER EMPLOYEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE POSTED ON THE ASSOCIATION'S WEBSITE WWW.SEATASTATES.ORG AND ARE AVAILABLE FOR PUBLIC INSPECTION.</ExplanationTxt>
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