In addition to federal gun laws, most states and some local jurisdictions have imposed their own firearms restrictions.

As noted above, some jurisdictions have imposed limits on joint and several liability.

Many jurisdictions impose tax on a value that is only a portion of market value.

Many jurisdictions impose a tax based on the existence or equity structure of the corporation.

Some jurisdictions also impose tax at a different rate on an alternative tax base (see below).

Some jurisdictions impose express limits on tax deductions of branches.

Some jurisdictions impose time limitations as to when loss deductions may be utilized.

Federal, state, and local withholding taxes are required in those jurisdictions imposing an income tax.

More than 700 jurisdictions within the state (cities, counties, and special districts) may impose additional taxes.

Some jurisdictions impose taxes on financial or capital transactions.