One plausible reason is that the differences are the result of how states solicit returns, monitor compliance, and penalize failure to file.
The differences are a result of how the state solicits returns.
There are no reasons why there are differences.
The auditor must change their choices depending on their situation.
He gets a commission on the winning bid but takes no liability.
A white man is digging with an ax while a black lady with a shovel is jumping.
the woman is running a race
A man lights a candle.
A person is standing on a street.