The citizens of the United States are required to obey Laws and pay taxes. Thus option 2nd is correct.
Law refers to the rules and regulations set up by the government in order to create the regulated environment of the society. If any person does not follow the laws then he or she may be liable for the punishments and the penalties.
The United Nations Citizens are abide to follow the laws made by the government and to pay taxes on time. Thus option 2nd is correct.
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