Which of the following is INCORRECT according to the passage？A．Excise tax is charged on ca

Which of the following is INCORRECT according to the passage？

A．Excise tax is charged on cars.

B．There is a unified state tax laws.

C．Income tax increases as a person"s income increases.

D．Some states have both an income tax and a sales tax.

请帮忙给出正确答案和分析，谢谢！