Which of the following statements about state income tax withholding is inaccurate?

Answer:$$

A$.$

$$State income tax withholding is not levied in all $50$ states.

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B$.$

$$Some states charge higher state income tax withholding to employees with high earnings, as compared with employees whose earnings are smaller.

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C$.$

$$State income tax withholding cannot be levied on an employee who is subject to local income tax withholding.

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D$.$

$$For those states that levy a flat state income tax withholding, the applicable rate varies from state to state.

$$