n-13-62.pdf

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Extension of Replacement Period for Livestock Sold on Account of Drought

Notice 2013-62

SECTION 1. PURPOSE
This notice provides guidance regarding an extension of the replacement period
under § 1033(e) of the Internal Revenue Code for livestock sold on account of drought
in specified counties.
SECTION 2. BACKGROUND
.01 Nonrecognition of Gain on Involuntary Conversion of Livestock
. Section
1033(a) generally provides for nonrecognition of gain when property is involuntarily
converted and replaced with property that is similar or related in service or use. Section
1033(e)(1) provides that a sale or exchange of livestock (other than poultry) held by a
taxpayer for draft, breeding, or dairy purposes in excess of the number that would be
sold following the taxpayer’s usual business practices is treated as an involuntary
conversion if the livestock is sold or exchanged solely on account of drought, flood, or
other weather-related conditions.
.02 Replacement Period
. Section 1033(a)(2)(A) generally provides that gain from
an involuntary conversion is recognized only to the extent the amount realized on the
conversion exceeds the cost of replacement property purchased during the replacement
period. If a sale or exchange of livestock is treated as an involuntary conversion under
§ 1033(e)(1) and is solely on account of drought, flood, or other weather-related

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conditions that result in the area being designated as eligible for assistance by the
federal government, § 1033(e)(2)(A) provides that the replacement period ends four
years after the close of the first taxable year in which any part of the gain from the
conversion is realized. Section 1033(e)(2)(B) provides that the Secretary may extend
this replacement period on a regional basis for such additional time as the Secretary
determines appropriate if the weather-related conditions that resulted in the area being
designated as eligible for assistance by the federal government continue for more than
three years. Section 1033(e)(2) is effective for any taxable year with respect to which
the due date (without regard to extensions) for a taxpayer’s return is after December 31,
2002.
SECTION 3. EXTENSION OF REPLACEMENT PERIOD UNDER § 1033(e)(2)(B)
Notice 2006-82, 2006-2 C.B. 529, provides for extensions of the replacement
period under § 1033(e)(2)(B). If a sale or exchange of livestock is treated as an
involuntary conversion on account of drought and the taxpayer’s replacement period is
determined under § 1033(e)(2)(A), the replacement period will be extended under
§ 1033(e)(2)(B) and Notice 2006-82 until the end of the taxpayer’s first taxable year
ending after the first drought-free year for the applicable region. For this purpose, the
first drought-free year for the applicable region is the first 12-month period that (1) ends
August 31; (2) ends in or after the last year of the taxpayer’s 4-year replacement period
determined under § 1033(e)(2)(A); and (3) does not include any weekly period for which
exceptional, extreme, or severe drought is reported for any location in the applicable
region. The applicable region is the county that experienced the drought conditions on

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account of which the livestock was sold or exchanged and all counties that are
contiguous to that county.
A taxpayer may determine whether exceptional, extreme, or severe drought is
reported for any location in the applicable region by reference to U.S. Drought Monitor
maps that are produced on a weekly basis by the National Drought Mitigation Center.
U.S. Drought Monitor maps are archived at http://droughtmonitor.unl.edu/archive.html.
In addition, Notice 2006-82 provides that the Internal Revenue Service will
publish in September of each year a list of counties, districts, cities, boroughs, census
areas or parishes (hereinafter “counties”) for which exceptional, extreme, or severe
drought was reported during the preceding 12 months. Taxpayers may use this list
instead of U.S. Drought Monitor maps to determine whether exceptional, extreme, or
severe drought has been reported for any location in the applicable region.
The Appendix to this notice contains the list of counties for which exceptional,
extreme, or severe drought was reported during the 12-month period ending August 31,
2013. Under Notice 2006-82, the 12-month period ending on August 31, 2013, is not a
drought-free year for an applicable region that includes any county on this list.
Accordingly, for a taxpayer who qualified for a four-year replacement period for livestock
sold or exchanged on account of drought and whose replacement period is scheduled
to expire at the end of 2013 (or, in the case of a fiscal year taxpayer, at the end of the
taxable year that includes August 31, 2013), the replacement period will be extended
under § 1033(e)(2) and Notice 2006-82 if the applicable region includes any county on
this list. This extension will continue until the end of the taxpayer’s first taxable year

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ending after a drought-free year for the applicable region.
SECTION 4. DRAFTING INFORMATION
The principal author of this notice is Andrew Braden of the Office of Associate
Chief Counsel (Income Tax & Accounting). For further information regarding this notice
contact Mr. Braden on (202) 622-4960 (not a toll-free call).
APPENDIX

Alabama

Counties of Autauga, Barbour, Bullock, Calhoun, Chambers, Cherokee, Chilton, Clay,
Cleburne, Coffee, Coosa, Covington, Crenshaw, Dale, Elmore, Geneva, Henry,
Houston, Lee, Lowndes, Macon, Montgomery, Pike, Randolph, Russell, Shelby,
Talladega, Tallapoosa.

Alaska

Boroughs of Denali, Fairbanks North Star, Matanuska-Susitna. Census Areas of
Southeast Fairbanks, Valdez-Cordova, Yukon-Koyukuk.

Arizona

Counties of Apache, Cochise, Coconino, Gila, Graham, Greenlee, La Paz, Maricopa,
Mohave, Navajo, Pima, Pinal, Santa Cruz, Yavapai, Yuma.

Arkansas

Counties of Arkansas, Ashley, Baxter, Benton, Boone, Bradley, Calhoun, Carroll,
Chicot, Clark, Clay, Cleburne, Cleveland, Columbia, Conway, Craighead, Crawford,
Crittenden, Cross, Dallas, Desha, Drew, Faulkner, Franklin, Fulton, Garland, Grant,
Greene, Hempstead, Hot Spring, Howard, Independence, Izard, Jackson, Jefferson,
Johnson, Lafayette, Lawrence, Lee, Lincoln, Little River, Logan, Lonoke, Madison,
Marion, Miller, Mississippi, Monroe, Montgomery, Nevada, Newton, Ouachita, Perry,
Phillips, Pike, Poinsett, Polk, Pope, Prairie, Pulaski, Randolph, Saint Francis, Saline,
Scott, Searcy, Sebastian, Sevier, Sharp, Stone, Union, Van Buren, Washington, White,
Woodruff, Yell.

California

Counties of Alameda, Alpine, Amador, Butte, Calaveras, Colusa, Contra Costa, Del

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Norte, El Dorado, Fresno, Glenn, Humboldt, Imperial, Inyo, Kern, Kings, Lake, Lassen,
Los Angeles, Madera, Marin, Mariposa, Mendocino, Merced, Modoc, Mono, Monterey,
Napa, Nevada, Orange, Placer, Plumas, Riverside, Sacramento, San Benito, San
Bernardino, San Diego, San Francisco, San Joaquin, San Luis Obispo, San Mateo,
Santa Barbara, Santa Clara, Santa Cruz, Shasta, Sierra, Siskiyou, Solano, Sonoma,
Stanislaus, Sutter, Tehama, Trinity, Tulare, Tuolumne, Ventura, Yolo, Yuba.

Colorado

Counties of Adams, Alamosa, Arapahoe, Archuleta, Baca, Bent, Boulder, Broomfield,
Chaffee, Cheyenne, Clear Creek, Conejos, Costilla, Crowley, Custer, Delta, Denver,
Dolores, Douglas, Eagle, Elbert, El Paso, Fremont, Garfield, Gilpin, Grand, Gunnison,
Hinsdale, Huerfano, Jackson, Jefferson, Kiowa, Kit Carson, Lake, La Plata, Larimer,
Las Animas, Lincoln, Logan, Mesa, Mineral, Moffat, Montezuma, Montrose, Morgan,
Otero, Ouray, Park, Phillips, Pitkin, Prowers, Pueblo, Rio Blanco, Rio Grande, Routt,
Saguache, San Juan, San Miguel, Sedgwick, Summit, Teller, Washington, Weld, Yuma.

Delaware

Counties of Kent, Sussex.

Florida

Counties of Alachua, Baker, Bradford, Calhoun, Citrus, Clay, Columbia, Duval, Flagler,
Gadsden, Gilchrist, Hamilton, Hernando, Holmes, Jackson, Jefferson, Lake, Leon, Levy,
Liberty, Madison, Marion, Nassau, Putnam, Saint Johns, Sumter, Suwannee, Union,
Volusia.

Georgia

Counties of Appling, Atkinson, Bacon, Baker, Baldwin, Banks, Barrow, Bartow, Ben Hill,
Berrien, Bibb, Bleckley, Brantley, Brooks, Bryan, Bulloch, Burke, Butts, Calhoun,
Camden, Candler, Carroll, Charlton, Chatham, Chattahoochee, Cherokee, Clarke, Clay,
Clayton, Clinch, Cobb, Coffee, Colquitt, Columbia, Cook, Coweta, Crawford, Crisp,
Dawson, Decatur, DeKalb, Dodge, Dooly, Dougherty, Douglas, Early, Echols,
Effingham, Elbert, Emanuel, Evans, Fannin, Fayette, Floyd, Forsyth, Franklin, Fulton,
Gilmer, Glascock, Glynn, Gordon, Grady, Greene, Gwinnett, Habersham, Hall,
Hancock, Haralson, Harris, Hart, Heard, Henry, Houston, Irwin, Jackson, Jasper, Jeff
Davis, Jefferson, Jenkins, Johnson, Jones, Lamar, Lanier, Laurens, Lee, Liberty,
Lincoln, Long, Lowndes, Lumpkin, McDuffie, McIntosh, Macon, Madison, Marion,
Meriwether, Miller, Mitchell, Monroe, Montgomery, Morgan, Murray, Muscogee, Newton,
Oconee, Oglethorpe, Paulding, Peach, Pickens, Pierce, Pike, Polk, Pulaski, Putnam,
Quitman, Rabun, Randolph, Richmond, Rockdale, Schley, Screven, Seminole,

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Spalding, Stephens, Stewart, Sumter, Talbot, Taliaferro, Tattnall, Taylor, Telfair, Terrell,
Thomas, Tift, Toombs, Towns, Treutlen, Troup, Turner, Twiggs, Union, Upson, Walton,
Ware, Warren, Washington, Wayne, Webster, Wheeler, White, Wilcox, Wilkes,
Wilkinson, Worth.

Hawaii

Counties of Hawaii, Honolulu, Kalawao, Kauai, Maui.

Idaho

Counties of Ada, Adams, Bannock, Bear Lake, Bingham, Blaine, Boise, Bonneville,
Butte, Camas, Canyon, Caribou, Cassia, Clark, Custer, Elmore, Franklin, Fremont,
Gem, Gooding, Idaho, Jefferson, Jerome, Lemhi, Lincoln, Madison, Minidoka, Oneida,
Owyhee, Payette, Power, Teton, Twin Falls, Valley, Washington.

Illinois

Counties of Adams, Alexander, Bond, Boone, Bureau, Calhoun, Carroll, Champaign,
Clark, Clay, Clinton, Coles, Crawford, Cumberland, DeKalb, De Witt, Douglas, Edgar,
Edwards, Effingham, Fulton, Gallatin, Greene, Grundy, Hamilton, Hancock, Hardin,
Henderson, Henry, Jackson, Jasper, Jersey, Jo Daviess, Johnson, Kane, Kendall,
Knox, Lake, La Salle, Lawrence, Lee, Logan, McDonough, McHenry, McLean, Macon,
Macoupin, Madison, Marshall, Mason, Massac, Menard, Mercer, Monroe, Montgomery,
Morgan, Moultrie, Ogle, Peoria, Perry, Piatt, Pike, Pope, Pulaski, Putnam, Randolph,
Richland, Rock Island, Saint Clair, Saline, Schuyler, Scott, Shelby, Stark, Stephenson,
Tazewell, Union, Wabash, Warren, Washington, Wayne, White, Whiteside, Williamson,
Winnebago, Woodford.

Indiana

Counties of Bartholomew, Boone, Brown, Clark, Clay, Clinton, Crawford, Daviess,
Dearborn, Decatur, Delaware, Dubois, Fayette, Floyd, Fountain, Franklin, Gibson,
Greene, Hamilton, Hancock, Harrison, Hendricks, Henry, Jackson, Jefferson, Jennings,
Johnson, Knox, Lawrence, Madison, Marion, Martin, Monroe, Montgomery, Morgan,
Ohio, Orange, Owen, Parke, Perry, Pike, Posey, Putnam, Randolph, Ripley, Rush,
Scott, Shelby, Spencer, Sullivan, Switzerland, Tippecanoe, Union, Vanderburgh,
Vermillion, Vigo, Warren, Warrick, Washington, Wayne.

Iowa

Counties of Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk,
Boone, Bremer, Buchanan, Buena Vista, Butler, Calhoun, Carroll, Cass, Cedar, Cerro

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Gordo, Cherokee, Chickasaw, Clarke, Clay, Clayton, Clinton, Crawford, Dallas, Davis,
Decatur, Delaware, Des Moines, Dickinson, Dubuque, Emmet, Fayette, Floyd, Franklin,
Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry,
Howard, Humboldt, Ida, Iowa, Jackson, Jasper, Jefferson, Johnson, Jones, Keokuk,
Kossuth, Lee, Linn, Louisa, Lucas, Lyon, Madison, Mahaska, Marion, Marshall, Mills,
Mitchell, Monona, Monroe, Montgomery, Muscatine, O'Brien, Osceola, Page, Palo Alto,
Plymouth, Pocahontas, Polk, Pottawattamie, Poweshiek, Ringgold, Sac, Scott, Shelby,
Sioux, Story, Tama, Taylor, Union, Van Buren, Wapello, Warren, Washington, Wayne,
Webster, Winnebago, Winneshiek, Woodbury, Worth, Wright.

Kansas

Counties of Allen, Anderson, Atchison, Barber, Barton, Bourbon, Brown, Butler, Chase,
Chautauqua, Cherokee, Cheyenne, Clark, Clay, Cloud, Coffey, Comanche, Cowley,
Crawford, Decatur, Dickinson, Doniphan, Douglas, Edwards, Elk, Ellis, Ellsworth,
Finney, Ford, Franklin, Geary, Gove, Graham, Grant, Gray, Greeley, Greenwood,
Hamilton, Harper, Harvey, Haskell, Hodgeman, Jackson, Jefferson, Jewell, Johnson,
Kearny, Kingman, Kiowa, Labette, Lane, Leavenworth, Lincoln, Linn, Logan, Lyon,
McPherson, Marion, Marshall, Meade, Miami, Mitchell, Montgomery, Morris, Morton,
Nemaha, Neosho, Ness, Norton, Osage, Osborne, Ottawa, Pawnee, Phillips,
Pottawatomie, Pratt, Rawlins, Reno, Republic, Rice, Riley, Rooks, Rush, Russell,
Saline, Scott, Sedgwick, Seward, Shawnee, Sheridan, Sherman, Smith, Stafford,
Stanton, Stevens, Sumner, Thomas, Trego, Wabaunsee, Wallace, Washington, Wichita,
Wilson, Woodson, Wyandotte.

Kentucky

Counties of Ballard, Boone, Breckinridge, Butler, Caldwell, Calloway, Campbell,
Carlisle, Carroll, Christian, Crittenden, Daviess, Fulton, Gallatin, Grant, Graves,
Grayson, Hancock, Henderson, Henry, Hickman, Hopkins, Kenton, Livingston, Lyon,
McCracken, McLean, Marshall, Meade, Muhlenberg, Ohio, Oldham, Owen, Todd, Trigg,
Trimble, Union, Webster.

Louisiana

Parishes of Acadia, Allen, Beauregard, Bienville, Bossier, Caddo, Calcasieu, Cameron,
Claiborne, De Soto, East Carroll, Evangeline, Franklin, Grant, Jackson, Jefferson Davis,
Lincoln, Madison, Morehouse, Natchitoches, Ouachita, Rapides, Red River, Richland,
Sabine, Saint Landry, Union, Vermilion, Vernon, Webster, West Carroll, Winn.

Maryland

Counties of Caroline, Dorchester, Somerset, Wicomico, Worcester.

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Minnesota

Counties of Aitkin, Anoka, Becker, Beltrami, Benton, Big Stone, Blue Earth, Brown,
Carlton, Carver, Cass, Chippewa, Chisago, Clay, Clearwater, Cottonwood, Crow Wing,
Dakota, Dodge, Douglas, Faribault, Fillmore, Freeborn, Goodhue, Grant, Hennepin,
Houston, Hubbard, Isanti, Itasca, Jackson, Kanabec, Kandiyohi, Kittson, Koochiching,
Lac qui Parle, Lake of the Woods, Le Sueur, Lincoln, Lyon, McLeod, Mahnomen,
Marshall, Martin, Meeker, Mille Lacs, Morrison, Mower, Murray, Nicollet, Nobles,
Norman, Olmsted, Otter Tail, Pennington, Pine, Pipestone, Polk, Pope, Ramsey, Red
Lake, Redwood, Renville, Rice, Rock, Roseau, Saint Louis, Scott, Sherburne, Sibley,
Stearns, Steele, Stevens, Swift, Todd, Traverse, Wabasha, Wadena, Waseca,
Washington, Watonwan, Wilkin, Winona, Wright, Yellow Medicine.

Mississippi

Counties of Attala, Benton, Bolivar, Carroll, Coahoma, DeSoto, Holmes, Humphreys,
Issaquena, Lafayette, Leake, Leflore, Madison, Marshall, Montgomery, Panola,
Quitman, Sharkey, Sunflower, Tallahatchie, Tate, Tippah, Tunica, Warren, Washington,
Yalobusha, Yazoo.

Missouri

Saint Louis City. Counties of Adair, Andrew, Atchison, Audrain, Barry, Barton, Bates,
Benton, Bollinger, Boone, Buchanan, Butler, Caldwell, Callaway, Camden, Cape
Girardeau, Carroll, Carter, Cass, Cedar, Chariton, Christian, Clark, Clay, Clinton, Cole,
Cooper, Crawford, Dade, Dallas, Daviess, DeKalb, Dent, Douglas, Dunklin, Franklin,
Gasconade, Gentry, Greene, Grundy, Harrison, Henry, Hickory, Holt, Howard, Howell,
Iron, Jackson, Jasper, Jefferson, Johnson, Knox, Laclede, Lafayette, Lawrence, Lewis,
Lincoln, Linn, Livingston, McDonald, Macon, Madison, Maries, Marion, Mercer, Miller,
Mississippi, Moniteau, Monroe, Montgomery, Morgan, New Madrid, Newton, Nodaway,
Oregon, Osage, Ozark, Pemiscot, Perry, Pettis, Phelps, Pike, Platte, Polk, Pulaski,
Putnam, Ralls, Randolph, Ray, Reynolds, Ripley, Saint Charles, Saint Clair, Sainte
Genevieve, Saint Francois, Saint Louis, Saline, Schuyler, Scotland, Scott, Shannon,
Shelby, Stoddard, Stone, Sullivan, Taney, Texas, Vernon, Warren, Washington, Wayne,
Webster, Worth, Wright.

Montana

Counties of Beaverhead, Big Horn, Broadwater, Carbon, Carter, Cascade, Custer, Deer
Lodge, Fallon, Fergus, Gallatin, Garfield, Golden Valley, Granite, Jefferson, Judith
Basin, Lewis and Clark, Madison, Meagher, Musselshell, Park, Petroleum, Powder
River, Powell, Ravalli, Richland, Roosevelt, Rosebud, Silver Bow, Stillwater, Sweet

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Grass, Treasure, Wheatland, Yellowstone.

Nebraska

Counties of Adams, Antelope, Arthur, Banner, Blaine, Boone, Box Butte, Boyd, Brown,
Buffalo, Burt, Butler, Cass, Cedar, Chase, Cherry, Cheyenne, Clay, Colfax, Cuming,
Custer, Dakota, Dawes, Dawson, Deuel, Dixon, Dodge, Douglas, Dundy, Fillmore,
Franklin, Frontier, Furnas, Gage, Garden, Garfield, Gosper, Grant, Greeley, Hall,
Hamilton, Harlan, Hayes, Hitchcock, Holt, Hooker, Howard, Jefferson, Johnson,
Kearney, Keith, Keya Paha, Kimball, Knox, Lancaster, Lincoln, Logan, Loup,
McPherson, Madison, Merrick, Morrill, Nance, Nemaha, Nuckolls, Otoe, Pawnee,
Perkins, Phelps, Pierce, Platte, Polk, Red Willow, Richardson, Rock, Saline, Sarpy,
Saunders, Scotts Bluff, Seward, Sheridan, Sherman, Sioux, Stanton, Thayer, Thomas,
Thurston, Valley, Washington, Wayne, Webster, Wheeler, York.

Nevada

Carson City. Counties of Churchill, Clark, Douglas, Elko, Esmeralda, Eureka,
Humboldt, Lander, Lincoln, Lyon, Mineral, Nye, Pershing, Storey, Washoe, White Pine.

New Mexico

Counties of Bernalillo, Catron, Chaves, Cibola, Colfax, Curry, DeBaca, Dona Ana, Eddy,
Grant, Guadalupe, Harding, Hidalgo, Lea, Lincoln, Los Alamos, Luna, McKinley, Mora,
Otero, Quay, Rio Arriba, Roosevelt, Sandoval, San Juan, San Miguel, Santa Fe, Sierra,
Socorro, Taos, Torrance, Union, Valencia.

North Carolina

Counties of Burke, Cabarrus, Catawba, Cherokee, Clay, Cleveland, Gaston, Iredell,
Lincoln, Macon, Mecklenburg, Rutherford, Union.

North Dakota

Counties of Adams, Barnes, Benson, Billings, Bottineau, Bowman, Burke, Cass,
Cavalier, Dickey, Divide, Eddy, Emmons, Foster, Golden Valley, Grand Forks, Grant,
Griggs, Hettinger, Kidder, LaMoure, Logan, McHenry, McIntosh, McKenzie, Mountrail,
Nelson, Pembina, Pierce, Ramsey, Ransom, Renville, Richland, Rolette, Sargent,
Sioux, Slope, Stark, Steele, Stutsman, Towner, Traill, Walsh, Ward, Wells, Williams.

Ohio

Counties of Brown, Butler, Clark, Clermont, Clinton, Darke, Fairfield, Fayette, Franklin,

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Greene, Hamilton, Highland, Jackson, Madison, Montgomery, Pickaway, Pike, Preble,
Ross, Scioto, Vinton, Warren.

Oklahoma

Counties of Adair, Alfalfa, Atoka, Beaver, Beckham, Blaine, Bryan, Caddo, Canadian,
Carter, Cherokee, Choctaw, Cimarron, Cleveland, Coal, Comanche, Cotton, Craig,
Creek, Custer, Delaware, Dewey, Ellis, Garfield, Garvin, Grady, Grant, Greer, Harmon,
Harper, Haskell, Hughes, Jackson, Jefferson, Johnston, Kay, Kingfisher, Kiowa,
Latimer, Le Flore, Lincoln, Logan, Love, McClain, McCurtain, McIntosh, Major, Marshall,
Mayes, Murray, Muskogee, Noble, Nowata, Okfuskee, Oklahoma, Okmulgee, Osage,
Ottawa, Pawnee, Payne, Pittsburg, Pontotoc, Pottawatomie, Pushmataha, Roger Mills,
Rogers, Seminole, Sequoyah, Stephens, Texas, Tillman, Tulsa, Wagoner, Washington,
Washita, Woods, Woodward.

Oregon

Counties of Baker, Curry, Grant, Harney, Jackson, Josephine, Klamath, Lake, Malheur.

South Carolina

Counties of Abbeville, Aiken, Allendale, Anderson, Bamberg, Barnwell, Beaufort,
Berkeley, Calhoun, Charleston, Cherokee, Chester, Chesterfield, Clarendon, Colleton,
Darlington, Dorchester, Edgefield, Fairfield, Greenville, Greenwood, Hampton, Jasper,
Kershaw, Lancaster, Laurens, Lee, Lexington, McCormick, Newberry, Oconee,
Orangeburg, Richland, Saluda, Spartanburg, Sumter, Union, Williamsburg, York.

South Dakota

Counties of Aurora, Beadle, Bennett, Bon Homme, Brookings, Brown, Brule, Buffalo,
Butte, Campbell, Charles Mix, Clark, Clay, Codington, Corson, Custer, Davison, Day,
Deuel, Dewey, Douglas, Edmunds, Fall River, Faulk, Grant, Gregory, Haakon, Hamlin,
Hand, Hanson, Harding, Hughes, Hutchinson, Hyde, Jackson, Jerauld, Jones,
Kingsbury, Lake, Lawrence, Lincoln, Lyman, McCook, McPherson, Marshall, Meade,
Mellette, Miner, Minnehaha, Moody, Pennington, Perkins, Potter, Roberts, Sanborn,
Shannon, Spink, Stanley, Sully, Todd, Tripp, Turner, Union, Walworth, Yankton,
Ziebach.

Tennessee

Counties of Benton, Carroll, Crockett, Dyer, Fayette, Gibson, Hardeman, Haywood,
Henderson, Henry, Houston, Humphreys, Lake, Lauderdale, Madison, Montgomery,
Obion, Polk, Shelby, Stewart, Tipton, Weakley.

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Texas

Counties of Anderson, Andrews, Angelina, Aransas, Archer, Armstrong, Atascosa,
Austin, Bailey, Bandera, Bastrop, Baylor, Bee, Bell, Bexar, Blanco, Borden, Bosque,
Bowie, Brazoria, Brazos, Brewster, Briscoe, Brooks, Brown, Burleson, Burnet, Caldwell,
Calhoun, Callahan, Cameron, Camp, Carson, Cass, Castro, Chambers, Cherokee,
Childress, Clay, Cochran, Coke, Coleman, Collin, Collingsworth, Colorado, Comal,
Comanche, Concho, Cooke, Coryell, Cottle, Crane, Crockett, Crosby, Culberson,
Dallam, Dallas, Dawson, Deaf Smith, Delta, Denton, DeWitt, Dickens, Dimmit, Donley,
Duval, Eastland, Ector, Edwards, Ellis, El Paso, Erath, Falls, Fannin, Fayette, Fisher,
Floyd, Foard, Fort Bend, Franklin, Freestone, Frio, Gaines, Galveston, Garza, Gillespie,
Glasscock, Goliad, Gonzales, Gray, Grayson, Gregg, Grimes, Guadalupe, Hale, Hall,
Hamilton, Hansford, Hardeman, Hardin, Harris, Harrison, Hartley, Haskell, Hays,
Hemphill, Henderson, Hidalgo, Hill, Hockley, Hood, Hopkins, Houston, Howard,
Hudspeth, Hunt, Hutchinson, Irion, Jack, Jackson, Jasper, Jeff Davis, Jefferson, Jim
Hogg, Jim Wells, Johnson, Jones, Karnes, Kaufman, Kendall, Kenedy, Kent, Kerr,
Kimble, King, Kinney, Kleberg, Knox, Lamar, Lamb, Lampasas, La Salle, Lavaca, Lee,
Leon, Liberty, Limestone, Lipscomb, Live Oak, Llano, Loving, Lubbock, Lynn,
McCulloch, McLennan, McMullen, Madison, Marion, Martin, Mason, Matagorda,
Maverick, Medina, Menard, Midland, Milam, Mills, Mitchell, Montague, Montgomery,
Moore, Morris, Motley, Nacogdoches, Navarro, Newton, Nolan, Nueces, Ochiltree,
Oldham, Orange, Palo Pinto, Panola, Parker, Parmer, Pecos, Polk, Potter, Presidio,
Rains, Randall, Reagan, Real, Red River, Reeves, Refugio, Roberts, Robertson,
Rockwall, Runnels, Rusk, Sabine, San Augustine, San Jacinto, San Patricio, San Saba,
Schleicher, Scurry, Shackelford, Shelby, Sherman, Smith, Somervell, Starr, Stephens,
Sterling, Stonewall, Sutton, Swisher, Tarrant, Taylor, Terrell, Terry, Throckmorton, Titus,
Tom Green, Travis, Trinity, Tyler, Upshur, Upton, Uvalde, Val Verde, Van Zandt,
Victoria, Walker, Waller, Ward, Washington, Webb, Wharton, Wheeler, Wichita,
Wilbarger, Willacy, Williamson, Wilson, Winkler, Wise, Wood, Yoakum, Young, Zapata,
Zavala.

Utah

Counties of Beaver, Box Elder, Cache, Carbon, Daggett, Davis, Duchesne, Emery,
Garfield, Grand, Iron, Juab, Kane, Millard, Morgan, Piute, Rich, Salt Lake, San Juan,
Sanpete, Sevier, Summit, Tooele, Uintah, Utah, Wasatch, Washington, Wayne, Weber.

Virginia

County of Accomack.

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Wisconsin

Counties of Adams, Barron, Buffalo, Burnett, Chippewa, Clark, Columbia, Crawford,
Dane, Dodge, Douglas, Dunn, Eau Claire, Fond du Lac, Grant, Green, Green Lake,
Iowa, Iron, Jackson, Jefferson, Juneau, Kenosha, La Crosse, Lafayette, Lincoln,
Marathon, Marquette, Milwaukee, Monroe, Oneida, Pepin, Pierce, Polk, Portage, Price,
Racine, Richland, Rock, Rusk, Saint Croix, Sauk, Sawyer, Taylor, Trempealeau,
Vernon, Vilas, Walworth, Washburn, Waukesha, Waupaca, Waushara, Winnebago,
Wood.

Wyoming

Counties of Albany, Big Horn, Campbell, Carbon, Converse, Crook, Fremont, Goshen,
Hot Springs, Johnson, Laramie, Lincoln, Natrona, Niobrara, Park, Platte, Sheridan,
Sublette, Sweetwater, Uinta, Washakie, Weston.