APA's Guide to State Payroll Laws Author:Laura Lough, Esq. and Rena J. Pirsos, J.D. This handy reference text contains information on payroll-related laws and regulations in all 50 states, plus the District of Columbia and Puerto Rico. APA's Guide to State Payroll Laws presents information in easy-to-read tables. Citations to state laws and regulations are included to facilitate further research.