BIRMINGHAM, Alabama -- Alabama has the third highest number of those who don't pay income taxes, according to The Tax Foundation, a nonpartisan and conservative-leaning Washington think tank.



The report, using data from 2010 tax filings -- the most recent available -- showed 40.3 percent of Alabamians filed with zero or negative tax income liability. The only two states with a higher amount are Georgia (44.5%) and Mississippi (42.5%). Alaskans were most likely to pay income taxes -- 22.5 percent of the state filed at least higher than zero. The data did not take into account those who did not file a tax return.

The map was updated from 2008 data.

listed Alabama as fifth highest at 40 percent, with Mississippi and Georgia still in first and second.

The Tax Foundation said it decided to update its map to 2010 data after a

recorded the presidential candidate suggesting that his job is

the 47 percent of Americans who pay no income taxes and who rely on federal aid. Romney later said his comments in the controversial video were

and that he cares about all Americans.