The state code in Box 15 is there to reference what state the withholdings in Box 17 belong to. If Box 17 is blank (it should be in a state with no income tax) then Box 15 is not needed. Some employers automatically include the state code, but if there is no entry in Box 17, then Box 15 is not required.
It probably should be in the list though, because as you stated, all of the other 49 (even the other non-income tax states) states are listed. Thank you; we will get the list updated!
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