n-26-54.pdf

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing.

This collection currently includes the publisher’s available advance-release directory. Historical bulletin renditions are discovered separately; an advance-release record alone does not certify the collection archive complete.

Part III – Administrative, Procedural, and Miscellaneous

Extension of Replacement Period for Livestock Sold on Account of Drought

Notice 2026-54

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

2

§ 1033(e)(1) and is solely on account of drought, flood, or other weather-related
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 four-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 account of

3

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
https://droughtmonitor.unl.edu/Maps/MapArchive.aspx.
In addition, Notice 2006-82 provides that the Internal Revenue Service will publish in
September of each year a list of counties
1
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,
2026. Under Notice 2006-82, the 12-month period ended on August 31, 2026, 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 2026 (or, in the case of a fiscal year taxpayer, at the end of the
taxable year that includes August 31, 2026), the replacement period will be extended
under § 1033(e)(2) and Notice 2006-82 if the applicable region includes any county on

1
While Notice 2006-82 uses the term “counties,” this notice lists other applicable regions as well (e.g.,
boroughs, parishes, planning regions, etc.). Beginning in 2026, U.S. Drought Monitor Mitigation Center’s
U.S. Drought Monitor began tracking data for Connecticut by planning region.

4

this list. This extension will continue until the end of the taxpayer’s first taxable year
ending after a drought-free year for the applicable region.
SECTION 4. DRAFTING INFORMATION
The principal author of this notice is Lewis Saideman from the Office of Associate
Chief Counsel (Income Tax & Accounting). For further information regarding this notice,
please contact Mr. Saideman at (202) 317-4718 (not a toll-free call).
APPENDIX
Alabama
Counties of Autauga, Baldwin, Barbour, Bibb, Blount, Bullock, Butler, Calhoun,
Chambers, Cherokee, Chilton, Choctaw, Clarke, Clay, Cleburne, Coffee, Colbert,
Conecuh, Coosa, Covington, Crenshaw, Cullman, Dale, Dallas, DeKalb, Elmore,
Escambia, Etowah, Fayette, Franklin, Geneva, Greene, Hale, Henry, Houston, Jackson,
Jefferson, Lamar, Lauderdale, Lawrence, Lee, Limestone, Lowndes, Macon, Madison,
Marengo, Marion, Marshall, Mobile, Monroe, Montgomery, Morgan, Perry, Pickens,
Pike, Randolph, Russell, Saint Clair, Shelby, Sumter, Talladega, Tallapoosa,
Tuscaloosa, Walker, Washington, Wilcox, and Winston.

Arizona

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

California

Counties of Del Norte, Humboldt, Imperial, Inyo, Kern, Los Angeles, Orange, Riverside,
San Bernardino, San Diego, Santa Barbara, Siskiyou, and Ventura.

5

Colorado

Counties of Adams, Alamosa, Arapahoe, Archuleta, Baca, Bent, Boulder, Broomfield,
Chaffee, Cheyenne, Clear Creek, Conejos, Costilla, Crowley, Custer, Delta, Denver,
Dolores, Douglas, Eagle, El Paso, Elbert, 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, and
Yuma.

Connecticut

Planning regions of Southeastern Connecticut and Western Connecticut.

Delaware

Counties of Kent, New Castle, and Sussex.

District of Columbia

District of Columbia.

Florida

Counties of Alachua, Baker, Bay, Bradford, Brevard, Broward, Calhoun, Charlotte,
Citrus, Clay, Collier, Columbia, DeSoto, Dixie, Duval, Escambia, Flagler, Franklin,
Gadsden, Gilchrist, Glades, Gulf, Hamilton, Hardee, Hendry, Hernando, Highlands,
Hillsborough, Holmes, Indian River, Jackson, Jefferson, Lafayette, Lake, Lee, Leon,
Levy, Liberty, Madison, Manatee, Marion, Martin, Miami-Dade, Monroe, Nassau,
Okaloosa, Okeechobee, Orange, Osceola, Palm Beach, Pasco, Pinellas, Polk, Putnam,
Saint Johns, Saint Lucie, Santa Rosa, Sarasota, Seminole, Sumter, Suwannee, Taylor,
Union, Volusia, Wakulla, Walton, and Washington.

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, Catoosa, Charlton, Chatham, Chattahoochee, Chattooga,
Cherokee, Clarke, Clay, Clayton, Clinch, Cobb, Coffee, Colquitt, Columbia, Cook,
Coweta, Crawford, Crisp, Dade, 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,

6

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

Hawaii

Counties of Hawaii, Honolulu, Kalawao, and Maui.

Idaho

Counties of Ada, Adams, Bannock, Bear Lake, Benewah, Bingham, Blaine, Boise,
Bonner, Bonneville, Boundary, Butte, Camas, Caribou, Cassia, Clark, Clearwater,
Custer, Elmore, Franklin, Fremont, Gem, Gooding, Idaho, Jefferson, Jerome, Kootenai,
Latah, Lemhi, Lewis, Lincoln, Madison, Minidoka, Nez Perce, Oneida, Owyhee, Power,
Shoshone, Teton, Twin Falls, Valley, and Washington.

Illinois

Counties of Adams, Alexander, Bond, Brown, Bureau, Carroll, Cass, Champaign,
Christian, Clark, Clay, Clinton, Coles, Cook, Crawford, Cumberland, De Witt, DeKalb,
Douglas, DuPage, Edgar, Edwards, Effingham, Fayette, Ford, Franklin, Fulton, Gallatin,
Greene, Grundy, Hamilton, Hancock, Hardin, Henderson, Henry, Iroquois, Jackson,
Jasper, Jefferson, Jersey, Jo Daviess, Johnson, Kane, Kankakee, Kendall, Knox, La
Salle, Lawrence, Lee, Livingston, Logan, Macon, Macoupin, Madison, Marion, Marshall,
Mason, Massac, McDonough, McLean, Menard, Monroe, Montgomery, Morgan,
Moultrie, Ogle, Peoria, Perry, Piatt, Pike, Pope, Pulaski, Putnam, Randolph, Richland,
Saint Clair, Saline, Sangamon, Schuyler, Scott, Shelby, Stark, Stephenson, Tazewell,
Union, Vermilion, Warren, Washington, Wayne, White, Whiteside, Will, Williamson, and
Woodford.

Indiana

Counties of Adams, Allen, Benton, Blackford, Boone, Carroll, Cass, Clinton, DeKalb,
Delaware, Fountain, Grant, Hamilton, Henry, Howard, Huntington, Jasper, Jay,
Madison, Miami, Montgomery, Newton, Parke, Perry, Pulaski, Randolph, Steuben,
Tippecanoe, Tipton, Vermillion, Vigo, Wabash, Warren, Wells, White, and Whitley.

Iowa

Counties of Buena Vista, Calhoun, Carroll, Cherokee, Crawford, Davis, Harrison, Henry,
Ida, Jefferson, Keokuk, Lee, Lyon, Mahaska, Monona, O'Brien, Osceola, Plymouth,

7

Pottawattamie, Sac, Sioux, Van Buren, Wapello, Washington, and Woodbury.

Kansas

Counties of Barber, Barton, Chautauqua, Cherokee, Cheyenne, Clark, Comanche,
Cowley, Crawford, Decatur, Douglas, Edwards, Elk, Ellis, Ellsworth, Finney, Ford, Gove,
Graham, Grant, Gray, Greeley, Hamilton, Harper, Harvey, Haskell, Hodgeman,
Jefferson, Johnson, Kearny, Kingman, Kiowa, Labette, Lane, Leavenworth, Lincoln,
Logan, McPherson, Meade, Miami, Montgomery, Morton, Neosho, Ness, Norton,
Osborne, Pawnee, Phillips, Pratt, Rawlins, Reno, Rice, Rooks, Rush, Russell, Saline,
Scott, Sedgwick, Seward, Sheridan, Sherman, Stafford, Stanton, Stevens, Sumner,
Thomas, Trego, Wichita, Wilson, and Wyandotte.

Kentucky

Counties of Adair, Allen, Anderson, Ballard, Barren, Bath, Bell, Bourbon, Boyd, Boyle,
Breathitt, Breckinridge, Bullitt, Butler, Caldwell, Calloway, Carlisle, Carter, Casey,
Christian, Clark, Clay, Clinton, Crittenden, Cumberland, Daviess, Edmonson, Elliott,
Estill, Fayette, Fleming, Floyd, Franklin, Fulton, Garrard, Graves, Grayson, Green,
Greenup, Hancock, Hardin, Harlan, Harrison, Hart, Henderson, Hickman, Hopkins,
Jackson, Jessamine, Johnson, Knott, Knox, Larue, Laurel, Lawrence, Lee, Leslie,
Letcher, Lewis, Lincoln, Livingston, Logan, Lyon, Madison, Magoffin, Marion, Marshall,
Martin, McCracken, McCreary, McLean, Meade, Menifee, Mercer, Metcalfe, Monroe,
Montgomery, Morgan, Muhlenberg, Nelson, Nicholas, Ohio, Owsley, Perry, Pike,
Powell, Pulaski, Rockcastle, Rowan, Russell, Scott, Simpson, Spencer, Taylor, Todd,
Trigg, Union, Warren, Washington, Wayne, Webster, Whitley, Wolfe, and Woodford.

Louisiana

Parishes of Acadia, Allen, Ascension, Assumption, Avoyelles, Beauregard, Bienville,
Bossier, Caddo, Calcasieu, Caldwell, Cameron, Catahoula, Claiborne, Concordia, De
Soto, East Carroll, East Feliciana, Evangeline, Franklin, Grant, Iberia, Jackson,
Jefferson Davis, Jefferson, La Salle, Lafayette, Lafourche, Lincoln, Livingston, Madison,
Morehouse, Natchitoches, Orleans, Ouachita, Plaquemines, Pointe Coupee, Rapides,
Red River, Richland, Sabine, Saint Bernard, Saint Charles, Saint Helena, Saint James,
Saint John the Baptist, Saint Landry, Saint Martin, Saint Mary, Saint Tammany,
Tangipahoa, Tensas, Terrebonne, Union, Vermilion, Vernon, Washington, Webster,
West Carroll, West Feliciana, and Winn.

Maine

Counties of Androscoggin, Aroostook, Cumberland, Franklin, Hancock, Kennebec,
Knox, Lincoln, Oxford, Penobscot, Piscataquis, Sagadahoc, Somerset, Waldo,
Washington, and York.

Maryland

8

City of Baltimore. Counties of Allegany, Anne Arundel, Baltimore, Calvert, Caroline,
Carroll, Cecil, Charles, Dorchester, Frederick, Garrett, Harford, Howard, Kent,
Montgomery, Prince George's, Queen Anne's, Saint Mary's, Somerset, Talbot,
Washington, Wicomico, and Worcester.

Massachusetts

Counties of Barnstable, Berkshire, Bristol, Dukes, Essex, Franklin, Hampshire,
Middlesex, Nantucket, Norfolk, Plymouth, Suffolk, and Worcester.

Michigan

Counties of Allegan, Arenac, Bay, Clare, Dickinson, Gladwin, Gogebic, Gratiot, Huron,
Iron, Isabella, Kent, Lake, Mason, Mecosta, Menominee, Midland, Monroe, Montcalm,
Muskegon, Newaygo, Oceana, Ontonagon, Osceola, Ottawa, Saginaw, and Tuscola.

Minnesota

Counties of Aitkin, Anoka, Becker, Beltrami, Benton, Carlton, Carver, Cass, Chisago,
Clay, Clearwater, Cook, Crow Wing, Dakota, Dodge, Goodhue, Hennepin, Hubbard,
Isanti, Itasca, Kanabec, Koochiching, Lac qui Parle, Lake, Lake of the Woods, Lincoln,
Lyon, Mahnomen, Mille Lacs, Morrison, Murray, Nobles, Norman, Olmsted, Otter Tail,
Pine, Pipestone, Polk, Ramsey, Red Lake, Rice, Rock, Saint Louis, Scott, Sherburne,
Stearns, Todd, Wabasha, Wadena, Washington, Wilkin, Wright, and Yellow Medicine.

Mississippi

Counties of Adams, Alcorn, Amite, Attala, Benton, Bolivar, Calhoun, Carroll, Chickasaw,
Choctaw, Claiborne, Clarke, Clay, Coahoma, Copiah, Covington, DeSoto, Forrest,
Franklin, George, Greene, Grenada, Hancock, Harrison, Hinds, Holmes, Humphreys,
Issaquena, Itawamba, Jackson, Jasper, Jefferson, Jefferson Davis, Jones, Kemper,
Lafayette, Lamar, Lauderdale, Lawrence, Leake, Lee, Leflore, Lincoln, Lowndes,
Madison, Marion, Marshall, Monroe, Montgomery, Neshoba, Newton, Noxubee,
Oktibbeha, Panola, Pearl River, Perry, Pike, Pontotoc, Prentiss, Quitman, Rankin, Scott,
Sharkey, Simpson, Smith, Stone, Sunflower, Tallahatchie, Tate, Tippah, Tishomingo,
Tunica, Union, Walthall, Warren, Washington, Wayne, Webster, Wilkinson, Winston,
Yalobusha, and Yazoo.

Missouri

City of Saint Louis. Counties of Barry, Barton, Bates, Benton, Bollinger, Boone,
Buchanan, Butler, Callaway, Camden, Cape Girardeau, Carter, Cass, Cedar, Christian,
Clark, Clay, Clinton, Cole, Crawford, Dade, Dallas, Dent, Douglas, Dunklin, Franklin,
Gasconade, Greene, Henry, Hickory, Howell, Iron, Jackson, Jasper, Jefferson,
Johnson, Knox, Laclede, Lafayette, Lawrence, Lewis, Madison, Maries, Marion,

9

McDonald, Miller, Mississippi, Moniteau, Monroe, Montgomery, New Madrid, Newton,
Oregon, Osage, Ozark, Pemiscot, Perry, Phelps, Platte, Polk, Pulaski, Ralls, Ray,
Reynolds, Ripley, Saint Charles, Saint Clair, Saint Francois, Saint Louis, Sainte
Genevieve, Scott, Shannon, Shelby, Stoddard, Stone, Taney, Texas, Vernon, Warren,
Washington, Wayne, Webster, and Wright.

Montana

Counties of Beaverhead, Big Horn, Blaine, Broadwater, Carbon, Carter, Cascade,
Chouteau, Custer, Daniels, Dawson, Deer Lodge, Fallon, Fergus, Flathead, Gallatin,
Garfield, Glacier, Golden Valley, Granite, Hill, Jefferson, Judith Basin, Lake, Lewis and
Clark, Liberty, Lincoln, Madison, McCone, Meagher, Mineral, Missoula, Musselshell,
Park, Petroleum, Phillips, Pondera, Powder River, Powell, Prairie, Ravalli, Richland,
Roosevelt, Rosebud, Sanders, Sheridan, Silver Bow, Stillwater, Sweet Grass, Teton,
Toole, Treasure, Valley, Wheatland, Wibaux, and Yellowstone.

Nebraska

Counties of Adams, Antelope, Arthur, Banner, Blaine, Boone, Box Butte, Boyd, Brown,
Buffalo, Butler, 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, Kearney, Keith, Keya Paha, Kimball,
Knox, Lancaster, Lincoln, Logan, Loup, Madison, McPherson, Merrick, Morrill, Nance,
Perkins, Phelps, Pierce, Platte, Polk, Red Willow, Rock, Saline, Saunders, Scotts Bluff,
Seward, Sheridan, Sherman, Sioux, Stanton, Thomas, Thurston, Valley, Washington,
Wayne, Webster, Wheeler, and York.

Nevada

Counties of Churchill, Clark, Elko, Esmeralda, Eureka, Humboldt, Lander, Lincoln,
Mineral, Nye, Pershing, and White Pine.

New Hampshire

Counties of Belknap, Carroll, Cheshire, Coos, Grafton, Hillsborough, Merrimack,
Rockingham, Strafford, and Sullivan.

New Jersey

Counties of Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex,
Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean,
Passaic, Salem, Somerset, Sussex, Union, and Warren.

10

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, San Juan, San Miguel, Sandoval, Santa Fe, Sierra,
Socorro, Taos, Torrance, Union, and Valencia.

New York

Counties of Allegany, Bronx, Cattaraugus, Chautauqua, Clinton, Erie, Essex, Franklin,
Genesee, Jefferson, Kings, Livingston, Monroe, Nassau, New York, Niagara, Ontario,
Orange, Orleans, Queens, Rensselaer, Richmond, Rockland, Saint Lawrence,
Saratoga, Steuben, Suffolk, Sullivan, Ulster, Warren, Washington, Wayne, Westchester,
and Wyoming.

North Carolina

Counties of Alamance, Alexander, Alleghany, Anson, Ashe, Avery, Beaufort, Bertie,
Bladen, Brunswick, Buncombe, Burke, Cabarrus, Caldwell, Camden, Carteret, Caswell,
Catawba, Chatham, Cherokee, Chowan, Clay, Cleveland, Columbus, Craven,
Cumberland, Currituck, Dare, Davidson, Davie, Duplin, Durham, Edgecombe, Forsyth,
Franklin, Gaston, Gates, Graham, Granville, Greene, Guilford, Halifax, Harnett,
Haywood, Henderson, Hertford, Hoke, Hyde, Iredell, Jackson, Johnston, Jones, Lee,
Lenoir, Lincoln, Macon, Madison, Martin, McDowell, Mecklenburg, Mitchell,
Montgomery, Moore, Nash, New Hanover, Northampton, Onslow, Orange, Pamlico,
Pasquotank, Pender, Perquimans, Person, Pitt, Polk, Randolph, Richmond, Robeson,
Rockingham, Rowan, Rutherford, Sampson, Scotland, Stanly, Stokes, Surry, Swain,
Transylvania, Tyrrell, Union, Vance, Wake, Warren, Washington, Watauga, Wayne,
Wilkes, Wilson, Yadkin, and Yancey.

North Dakota

Counties of Adams, Barnes, Billings, Bowman, Burleigh, Cass, Dunn, Emmons, Foster,
Golden Valley, Grand Forks, Grant, Griggs, Hettinger, LaMoure, McHenry, McKenzie,
McLean, Mercer, Morton, Mountrail, Nelson, Oliver, Pierce, Ransom, Richland,
Sheridan, Sioux, Slope, Stark, Steele, Stutsman, Traill, Ward, Wells, and Williams.

Ohio

Counties of Adams, Allen, Auglaize, Belmont, Carroll, Champaign, Clark, Columbiana,
Coshocton, Darke, Defiance, Delaware, Erie, Fulton, Guernsey, Hancock, Hardin,
Harrison, Henry, Holmes, Huron, Jefferson, Knox, Licking, Logan, Lorain, Lucas,
Madison, Marion, Mercer, Monroe, Muskingum, Noble, Ottawa, Paulding, Putnam,
Sandusky, Scioto, Seneca, Shelby, Stark, Tuscarawas, Union, Van Wert, Washington,
Wayne, Williams, Wood, and Wyandot.

11

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, Major, Marshall, Mayes, McClain, McCurtain,
McIntosh, 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, and Woodward.

Oregon

Counties of Baker, Benton, Clackamas, Clatsop, Columbia, Coos, Crook, Curry,
Deschutes, Douglas, Gilliam, Grant, Harney, Hood River, Jackson, Jefferson,
Josephine, Klamath, Lake, Lane, Lincoln, Linn, Malheur, Marion, Morrow, Multnomah,
Polk, Sherman, Tillamook, Umatilla, Union, Wallowa, Wasco, Washington, Wheeler,
and Yamhill.

Pennsylvania

Counties of Adams, Allegheny, Beaver, Bedford, Berks, Bucks, Cameron, Carbon,
Chester, Crawford, Cumberland, Delaware, Elk, Erie, Forest, Franklin, Fulton, Greene,
Lancaster, Lebanon, Lehigh, Luzerne, McKean, Monroe, Montgomery, Northampton,
Philadelphia, Pike, Potter, Schuylkill, Somerset, Venango, Warren, Washington, and
York.

Rhode Island

Counties of Bristol, Kent, Newport, Providence, and Washington.

South Carolina

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

South Dakota

Counties of Aurora, Beadle, Bennett, Bon Homme, Brookings, Brule, Buffalo, Butte,
Charles Mix, Clay, Corson, Custer, Davison, Deuel, Dewey, Douglas, Edmunds, Fall
River, Faulk, Gregory, Hand, Hanson, Harding, Hughes, Hutchinson, Hyde, Jackson,

12

Jerauld, Jones, Kingsbury, Lake, Lawrence, Lincoln, Lyman, McCook, Meade, Mellette,
Miner, Minnehaha, Moody, Oglala Lakota, Pennington, Perkins, Potter, Sanborn,
Stanley, Sully, Todd, Tripp, Turner, Union, Walworth, Yankton, and Ziebach.

Tennessee

Counties of Anderson, Bedford, Benton, Bledsoe, Blount, Bradley, Campbell, Cannon,
Carroll, Carter, Cheatham, Chester, Claiborne, Clay, Cocke, Coffee, Crockett,
Cumberland, Davidson, Decatur, DeKalb, Dickson, Dyer, Fayette, Fentress, Franklin,
Gibson, Giles, Greene, Grundy, Hamilton, Hancock, Hardeman, Hardin, Hawkins,
Haywood, Henderson, Henry, Hickman, Houston, Humphreys, Jackson, Johnson, Knox,
Lake, Lauderdale, Lawrence, Lewis, Lincoln, Loudon, Macon, Madison, Marion,
Marshall, Maury, McMinn, McNairy, Meigs, Monroe, Montgomery, Moore, Morgan,
Obion, Overton, Perry, Pickett, Polk, Putnam, Rhea, Roane, Robertson, Rutherford,
Scott, Sequatchie, Sevier, Shelby, Smith, Stewart, Sullivan, Sumner, Tipton, Trousdale,
Unicoi, Union, Van Buren, Warren, Washington, Wayne, Weakley, White, Williamson,
and Wilson.

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, Crockett, Crosby, Culberson, Dallam,
Dallas, Dawson, Deaf Smith, Delta, Denton, DeWitt, Dickens, Dimmit, Donley, Duval,
Eastland, Ector, Edwards, El Paso, Ellis, 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, Hansford,
Hardeman, Hardin, Harris, Harrison, Hartley, Haskell, Hays, Hemphill, Henderson,
Hidalgo, Hill, Hockley, Hopkins, Houston, Howard, Hudspeth, Hunt, Hutchinson, Jack,
Jackson, Jasper, Jeff Davis, Jefferson, Jim Hogg, Jim Wells, Johnson, Jones, Karnes,
Kaufman, Kendall, Kenedy, Kent, Kerr, King, Kinney, Kleberg, Knox, La Salle, Lamar,
Lamb, Lavaca, Lee, Leon, Liberty, Limestone, Lipscomb, Live Oak, Llano, Loving,
Lubbock, Lynn, Madison, Marion, Martin, Matagorda, Maverick, McCulloch, McLennan,
McMullen, Medina, Midland, Milam, Mills, Mitchell, Montague, Montgomery, Moore,
Morris, Motley, Nacogdoches, Navarro, Newton, Nolan, Nueces, Ochiltree, Oldham,
Orange, Panola, Parker, Parmer, Pecos, Polk, Potter, Presidio, Rains, Randall, Reagan,
Red River, Reeves, Refugio, Roberts, Robertson, Rockwall, Runnels, Rusk, Sabine,
San Augustine, San Jacinto, San Patricio, San Saba, Scurry, Shackelford, Shelby,
Sherman, Smith, Somervell, Starr, Stephens, Stonewall, Swisher, Tarrant, Taylor,
Terrell, Terry, Titus, Tom Green, Travis, Trinity, Tyler, Upshur, Upton, Uvalde, Val
Verde, Van Zandt, Victoria, Walker, Waller, Washington, Webb, Wharton, Wheeler,
Wichita, Wilbarger, Willacy, Williamson, Wilson, Wise, Wood, Yoakum, Zapata, and
Zavala.

13

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, and
Weber.

Vermont

Counties of Addison, Bennington, Caledonia, Chittenden, Essex, Franklin, Grand Isle,
Lamoille, Orange, Orleans, Rutland, Washington, Windham, and Windsor.

Virginia

Cities of Alexandria, Bristol, Buena Vista, Charlottesville, Chesapeake, Colonial Heights,
Covington, Danville, Emporia, Fairfax, Falls Church, Franklin, Fredericksburg, Galax,
Hampton, Harrisonburg, Hopewell, Lexington, Lynchburg, Manassas, Manassas Park,
Martinsville, Newport News, Norfolk, Norton, Petersburg, Poquoson, Portsmouth,
Radford, Richmond, Roanoke, Salem, Staunton, Suffolk, Virginia Beach, Waynesboro,
Williamsburg, and Winchester. Counties of Accomack, Albemarle, Alleghany, Amelia,
Amherst, Appomattox, Arlington, Augusta, Bath, Bedford, Bland, Botetourt, Brunswick,
Buchanan, Buckingham, Campbell, Caroline, Carroll, Charles City, Charlotte,
Chesterfield, Clarke, Craig, Culpeper, Cumberland, Dickenson, Dinwiddie, Essex,
Fairfax, Fauquier, Floyd, Fluvanna, Franklin, Frederick, Giles, Gloucester, Goochland,
Grayson, Greene, Greensville, Halifax, Hanover, Henrico, Henry, Highland, Isle of
Wight, James City, King and Queen, King George, King William, Lancaster, Lee,
Loudoun, Louisa, Lunenburg, Madison, Mathews, Mecklenburg, Middlesex,
Montgomery, Nelson, New Kent, Northampton, Northumberland, Nottoway, Orange,
Page, Patrick, Pittsylvania, Powhatan, Prince Edward, Prince George, Prince William,
Pulaski, Rappahannock, Richmond, Roanoke, Rockbridge, Rockingham, Russell, Scott,
Shenandoah, Smyth, Southampton, Spotsylvania, Stafford, Surry, Sussex, Tazewell,
Warren, Washington, Westmoreland, Wise, Wythe, and York.

Washington

Counties of Adams, Asotin, Benton, Chelan, Clallam, Clark, Columbia, Cowlitz,
Douglas, Ferry, Franklin, Garfield, Grant, Island, Jefferson, King, Kitsap, Kittitas,
Klickitat, Lewis, Lincoln, Okanogan, Pend Oreille, Pierce, Skagit, Skamania,
Snohomish, Spokane, Stevens, Thurston, Walla Walla, Whatcom, Whitman, and
Yakima.

West Virginia

Counties of Barbour, Berkeley, Boone, Braxton, Brooke, Cabell, Calhoun, Clay,
Doddridge, Fayette, Gilmer, Grant, Greenbrier, Hampshire, Hancock, Hardy, Harrison,

14

Jackson, Jefferson, Kanawha, Lewis, Lincoln, Logan, Marion, Marshall, Mason,
McDowell, Mercer, Mineral, Mingo, Monongalia, Monroe, Morgan, Nicholas, Ohio,
Pendleton, Pleasants, Pocahontas, Preston, Putnam, Raleigh, Randolph, Ritchie,
Roane, Summers, Taylor, Tucker, Tyler, Upshur, Wayne, Webster, Wetzel, and
Wyoming.

Wisconsin

Counties of Ashland, Barron, Bayfield, Buffalo, Burnett, Chippewa, Clark, Door,
Douglas, Dunn, Eau Claire, Florence, Forest, Green, Iron, Lafayette, Langlade, Lincoln,
Marathon, Marinette, Menominee, Oconto, Oneida, Pepin, Pierce, Polk, Portage, Price,
Rusk, Saint Croix, Sawyer, Shawano, Taylor, Vilas, Washburn, and Waupaca.

Wyoming

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

Republic of the Marshall Islands

Atolls of Utirik and Wotje.

Federated States of Micronesia

State of Kapingamarangi.

Commonwealth of Puerto Rico

Municipalities of Adjuntas, Aguas Buenas, Aibonito, Arroyo, Barranquitas, Bayamon,
Cabo Rojo, Caguas, Canovanas, Carolina, Catano, Cayey, Ceiba, Ciales, Cidra,
Coamo, Comerio, Corozal, Culebra, Dorado, Fajardo, Guanica, Guayama, Guayanilla,
Guaynabo, Gurabo, Hormigueros, Humacao, Jayuya, Juana Diaz, Juncos, Lajas, Las
Piedras, Loiza, Luquillo, Maricao, Maunabo, Morovis, Naguabo, Naranjito, Orocovis,
Patillas, Penuelas, Ponce, Rio Grande, Sabana Grande, Salinas, San German, San
Juan, San Lorenzo, Santa Isabel, Toa Alta, Toa Baja, Trujillo Alto, Utuado, Vega Alta,
Vega Baja, Vieques, Villalba, Yabucoa, and Yauco.

Virgin Islands of the United States

Islands of Saint Croix, Saint John, and Saint Thomas.