Given that an annual salary of $ 40,000 pays a state income tax of 5.75% of said value, to determine the total amount of tax to be paid, the following calculation must be made:
40,000 x 5.75 / 100 = X
230,000 / 100 = X
2,300 = X
Therefore, the state income tax to be paid will be $ 2,300.
