the California Franchise Tax Board. California is divided into counties which are legal subdivisions of the state. There are 58 California counties, 480 California cities, and about 3,400 special districts and school districts. Special districts deliver specific public programs and public facilities to constituents, and are defined as "any agency of the state for the local performance of governmental or proprietary functions within limited boundaries." Much of the government of California is in practice the responsibility of city, county and school governments. All these different governments have their own sources of tax revenue and fees; making a complicated mix of taxes, fees, transfers and responsibilities. Most taxes are collected by the state and then redistributed to the different government branches. Many fees are collected at the city and county level. According to the U.S. Census, the federal Internal Revenue Service collected in California in 2012 $292.563 billion. This included federal income & payroll ($193.489 bn), excise ($3.227 bn), corporate income ($37.181 bn), gift ($0.288 bn), estate ($2.590 bn), unemployment ($0.838 bn), and trust ($1.091 bn) taxes. State and local tax and fee collections in California (2011) were $268.224 billion plus another $75.875 billion in federal transfers were spent by state and local government agencies. California in 2010, when measured as a percentage of GDP, had the 4th highest tax burden of all the fifty states at 13.4% of the state GDP. The maximum 13.3% state personal income tax rate is the highest in the nation, but only applies to incomes over $1 million. For a married couple the first $15,164 has an income tax rate of 1.0% on taxable income (all income minus allowable deductions). The rate on taxable income between $15,164 and $35,952 is 2.0%; from $35,952 to $56,742 it is 4.0%; from $56,742 to $78,768 it is 6.0%; from $78,768 to $99,548 income has an 8.0% rate. On taxable income from $99,548 to $508,500 the rate is 9.3%. Taxable income from $508,500 to $610,200 the tax is 10.30% (of all income over $508,500). Taxable income from $610,200 to $1,017,000 the tax is 11.30% of all income over $610,200. All income over $1,017,000 has a tax of 13.3%. The standard deduction for a married couple is now $212.00. This means a married couple earning less than $18,182.00 pays no income tax. Rates for single persons are the same but the bracket amounts are halved. The 8.4 percent "average" sales