Which statement is true about reciprocal agreements?

A. A taxpayer can submit a form to their employer exempting a non-resident state from withholding.

B. They are agreements between two states that allow residents to not pay state taxes.

C. They are agreements between states that allow employers to pay taxes on all income in their resident state only, and not in their work state.

D. They are agreements between two states to pay the lowest tax between where the taxpayer works or lives.