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State Fiscal Update June 2002

This report is a joint production of the National Conference of State Legislatures, Federation of Tax Administrators, National Association of State Budget Officers, and the Nelson A. Rockefeller Institute of Government at the State University of New York at Albany.

Posted 5 June 2002

This report is available in its entirety in portable document format.

Table of Contents

 

Individual Income Tax Update through April 2002

Table 5. Individual Income Tax Refunds: Total

Table 1. Individual Income Tax: Total Withholding

Table 6. Individual Income Tax Refunds: Number of Refunds

Table 2. Individual Income Tax: Total Estimated Payments

Table 7. Individual Income Tax Refunds: Average Refund Amounts

Table 3. Individual Income Tax: Total Payments with Returns

Table 8. Individual Income Tax Information by State

Table 4. Individual Income Tax: Total Collections

Appendix A

Table 8. Individual Income Tax Information by State
($ millions)

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Alabama

Ind. Income Tax

Withholding

$125.6

$128.9

2.6%

$607.7

$629.6

3.6%

Estimated Payments

$9.4

$20.5

118.1%

$79.9

$79.6

-0.4%

Payments with Returns

$100.6

$66.9

-33.5%

$135.5

$92.2

-32.0%

Total

$235.6

$216.3

-8.2%

$823.1

$801.4

-2.6%

Ind. Income Tax Refunds  

Dollar Amount

$55.4

$41.1

-25.8%

$119.2

$93.6

-21.5%

Number of Refunds*

160.4

186.3

16.1%

815.6

642.4

-21.2%

Average Refund**

$345.3

$220.6

-36.1%

$146.1

$145.7

-0.3%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Arizona

Ind. Income Tax

Withholding

$179.7

$185.1

3.0%

$803.8

$772.7

-3.9%

Estimated Payments

$28.2

$37.5

33.0%

$132.1

$132.4

0.2%

Payments with Returns

$310.0

$265.7

-14.3%

$339.3

$299.8

-11.6%

Total

$517.9

$488.3

-5.7%

$1,275.2

$1,204.9

-5.5%

Ind. Income Tax Refunds

Dollar Amount

$204.1

$243.0

19.1%

$579.1

$594.0

2.6%

Number of Refunds*

284.7

346.8

21.8%

1,005.1

1,073.3

6.8%

Average Refund**

$716.9

$700.8

-2.2%

$576.2

$553.4

-3.9%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Arkansas

Ind. Income Tax

Withholding

$125.8

$124.4

-1.1%

$483.8

$491.1

1.5%

Estimated Payments

$18.0

$16.2

-9.7%

$93.6

$85.8

-8.4%

Payments with Returns

$37.1

$39.1

5.6%

$62.2

$62.7

0.7%

Total

$180.8

$179.7

-0.6%

$639.7

$639.6

0.0%

Ind. Income Tax Refunds

Dollar Amount

$52.0

$55.5

6.7%

$155.5

$187.7

20.7%

Number of Refunds*

161.4

151.0

-6.5%

572.2

610.9

6.8%

Average Refund**

$322.4

$367.9

14.1%

$271.8

$307.3

13.1%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

California

Ind. Income Tax

Withholding

$1,989.0

$1,920.0

-3.5%

$9,494.0

$8,642.0

-9.0%

Estimated Payments

$1,281.0

$945.0

-26.2%

$5,631.0

$3,770.0

-33.0%

Payments with Returns

$4,860.0

$2,745.0

-43.5%

$5,136.0

$2,954.0

-42.5%

Total

$12,197.0

$7,433.0

-39.1%

$24,627.0

$17,518.0

-28.9%

Ind. Income Tax Refunds

Dollar Amount

$1,010.0

$1,314.0

30.1%

$3,248.0

$4,018.0

23.7%

Number of Refunds*

N/R

N/R

N/R

N/R

N/R

N/R

Average Refund**

N/R

N/R

N/R

N/R

N/R

N/R

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Colorado

Ind. Income Tax

Withholding

$239.4

$243.4

1.7%

$1,077.0

$1,018.6

-5.4%

Estimated Payments

$213.5

$130.2

-39.0%

$411.4

$268.1

-34.8%

Payments with Returns

$110.3

$114.1

3.4%

$188.7

$176.3

-6.6%

Total

$563.2

$487.7

-13.4%

$1,677.1

$1,463.0

-12.8%

Ind. Income Tax Refunds

Dollar Amount

$120.0

$118.9

-0.9%

$362.5

$347.0

-4.3%

Number of Refunds*

463.0

484.3

4.6%

1,485.0

1,470.9

-0.9%

Average Refund**

$259.2

$245.5

-5.3%

$244.1

$235.9

-3.4%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Connecticut

Ind. Income Tax

Withholding

$228.5

$233.5

2.2%

$1,097.1

$1,052.4

-4.1%

Estimated Payments

$113.1

$90.5

-20.0%

$433.5

$281.8

-35.0%

Payments with Returns

$655.7

$410.3

-37.4%

$716.2

$468.9

-34.5%

Total

$997.3

$734.3

-26.4%

$2,246.8

$1,803.1

-19.7%

Ind. Income Tax Refunds

Dollar Amount

$85.2

$185.3

117.4%

$325.4

$388.9

19.5%

Number of Refunds*

182.8

391.6

114.2%

729.0

862.7

18.3%

Average Refund**

$466.2

$473.2

1.5%

$446.3

$450.8

1.0%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Delaware

Ind. Income Tax

Withholding

$51.0

$60.6

18.8%

$226.0

$239.2

5.8%

Estimated Payments

$12.8

$13.1

2.3%

$39.9

$38.8

-2.6%

Payments with Returns

$32.3

$30.5

-5.6%

$40.7

$38.4

-5.7%

Total

$96.1

$104.2

8.4%

$306.6

$316.4

3.2%

Ind. Income Tax Refunds

Dollar Amount

$24.0

$32.4

34.8%

$73.5

$81.9

11.4%

Number of Refunds*

65.2

76.4

17.0%

212.8

222.5

4.6%

Average Refund**

$368.3

$424.2

15.2%

$345.5

$368.1

6.5%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Georgia

Ind. Income Tax

Withholding

$536.8

$529.1

-1.4%

$2,186.9

$2,217.1

1.4%

Estimated Payments

$18.0

$55.8

210.9%

$434.4

$351.0

-19.2%

Payments with Returns

$73.8

$69.7

-5.5%

$121.3

$127.5

5.1%

Total

$628.5

$654.6

4.2%

$2,742.5

$2,695.6

-1.7%

Ind. Income Tax Refunds

Dollar Amount

$288.8

$316.2

9.5%

$691.6

$821.0

18.7%

Number of Refunds*

680.0

690.0

1.5%

1,750.0

1,870.0

6.9%

Average Refund**

$424.7

$458.2

7.9%

$395.2

$439.0

11.1%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Hawaii

Ind. Income Tax

Withholding

$86.5

$88.8

2.7%

$356.2

$352.5

-1.0%

Estimated Payments

$45.8

$40.1

-12.3%

$101.2

$97.3

-3.8%

Payments with Returns

$40.5

$61.1

51.0%

$51.6

$77.7

50.7%

Total

$172.8

$190.1

10.0%

$509.0

$527.6

3.6%

Ind. Income Tax Refunds

Dollar Amount

$61.3

$68.3

11.5%

$131.7

$139.5

5.9%

Number of Refunds*

124.7

131.4

5.4%

291.8

293.9

0.7%

Average Refund**

$491.6

$520.0

5.8%

$451.4

$474.6

5.1%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Idaho

Ind. Income Tax

Withholding

$67.2

$60.4

-10.1%

$279.3

$246.3

-11.8%

Estimated Payments

$43.1

$36.3

-15.8%

$86.2

$77.5

-10.1%

Payments with Returns

$193.3

$124.1

-35.8%

$219.7

$144.0

-34.5%

Total

$303.6

$220.8

-27.3%

$585.2

$467.8

-20.1%

Ind. Income Tax Refunds

Dollar Amount

N/R

N/R

N/R

$104.0

$107.9

3.8%

Number of Refunds*

N/R

N/R

N/R

272.8

261.3

-4.2%

Average Refund**

N/R

N/R

N/R

$381.3

$413.0

8.3%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Illinois

Ind. Income Tax

Withholding

$536.7

$502.0

-6.5%

$2,269.0

$2,205.0

-2.8%

Estimated Payments

$159.7

$118.6

-25.7%

$497.8

$396.8

-20.3%

Payments with Returns

$509.6

$418.9

-17.8%

$590.1

$492.6

-16.5%

Total

$1,206.0

$1,039.5

-13.8%

$3,356.9

$3,094.4

-7.8%

Ind. Income Tax Refunds

Dollar Amount

$123.9

$151.1

22.0%

$407.1

$429.3

5.5%

Number of Refunds*

691.0

723.0

4.6%

2,407.0

2,232.0

-7.3%

Average Refund**

$179.3

$209.0

16.6%

$169.1

$192.3

13.7%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Indiana

Ind. Income Tax

Withholding

$355.6

$356.9

4.5%

$1,391.9

$1,359.8

-2.3%

Estimated Payments

$106.6

$111.4

4.5%

$275.7

$275.1

-0.2%

Payments with Returns

$194.1

$170.9

-12.0%

$258.3

$228.8

-11.4%

Total

$656.3

$639.2

-2.6%

$1,925.9

$1,863.7

-3.2%

Ind. Income Tax Refunds

Dollar Amount

$56.7

$83.0

46.4%

$261.8

$276.5

5.6%

Number of Refunds*

N/R

428.2

N/R

N/R

N/R

N/R

Average Refund**

91.3

187.02

104.8%

145.9

186.4

27.7%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Iowa

Ind. Income Tax

Withholding

$126.8

$130.0

2.5%

$612.5

$639.0

4.3%

Estimated Payments

$29.9

$23.3

-22.1%

$140.1

$111.4

-20.5%

Payments with Returns

$100.0

$71.5

-28.5%

$141.0

$101.8

-27.8%

Total

$256.7

$224.8

-12.4%

$893.5

$852.2

-4.6%

Ind. Income Tax Refunds

Dollar Amount

$90.8

$107.6

18.5%

$258.8

$312.0

20.6%

Number of Refunds*

229.5

224.7

-2.1%

698.1

731.3

4.8%

Average Refund**

$395.6

$478.8

21.0%

$370.7

$426.6

15.1%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Kansas

Ind. Income Tax

Withholding

$125.9

$129.6

2.9%

$512.3

$527.0

2.9%

Estimated Payments

$58.8

$45.8

-22.1%

$158.0

$136.4

-13.7%

Payments with Returns

$126.7

$126.1

-0.5%

$175.5

$170.6

-2.8%

Total

$311.4

$301.5

-3.2%

$845.8

$834.0

-1.4%

Ind. Income Tax Refunds

Dollar Amount

$43.7

$63.7

45.8%

$170.8

$217.8

27.5%

Number of Refunds*

174.6

203.0

16.3%

666.3

735.8

10.4%

Average Refund**

$250.3

$313.8

25.4%

$256.3

$296.0

15.5%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Kentucky

Ind. Income Tax

Withholding

$207.8

$211.1

1.6%

$851.0

$861.3

1.2%

Estimated Payments

$90.5

$82.6

-8.7%

$209.3

$181.8

-13.2%

Payments with Returns

$148.7

$136.3

-8.3%

$173.6

$168.2

16.6%

Total

$447.0

$430.0

-3.8%

$1,233.9

$1,211.3

-1.8%

Ind. Income Tax Refunds

Dollar Amount

$81.5

$60.2

-26.2%

$278.3

$290.2

4.3%

Number of Refunds*

256.5

165.7

-35.4%

1,034.8

1,006.3

-2.7%

Average Refund**

$317.7

$363.2

14.3%

$268.9

$288.3

7.2%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Louisiana

Ind. Income Tax

Withholding

$101.4

$93.4

-7.9%

$381.0

$370.7

-2.7%

Estimated Payments

$41.5

$32.6

-21.5%

$113.7

$112.2

-1.4%

Payments with Returns

$94.8

$69.8

-26.4%

$121.7

$90.3

-25.8%

Total

$237.7

$195.8

-17.7%

$616.4

$573.1

-7.0%

Ind. Income Tax Refunds

Dollar Amount

$30.3

$41.1

35.6%

$116.9

$131.1

12.1%

Number of Refunds*

164.7

191.9

16.5%

786.5

822.7

4.6%

Average Refund**

$184.1

$214.2

16.4%

$148.7

$159.3

7.2%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Maine

Ind. Income Tax

Withholding

$65.7

$75.5

14.9%

$302.8

$308.7

2.0%

Estimated Payments

$32.6

$26.3

-19.4%

$120.6

$85.4

-29.2%

Payments with Returns

$154.2

$114.1

-26.0%

$170.1

$131.2

-22.8%

Total

$252.5

$215.9

-14.5%

$593.6

$525.4

-11.5%

Ind. Income Tax Refunds

Dollar Amount

$28.4

$36.9

29.9%

$132.4

$151.7

14.6%

Number of Refunds*

70.3

80.1

13.9%

316.0

339.1

7.3%

Average Refund**

$404.0

$460.9

14.1%

$419.0

$447.4

6.8%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Maryland

Ind. Income Tax

Withholding

$389.5

$390.1

0.2%

$2,252.0

$2,275.5

1.0%

Estimated Payments

$414.6

$308.8

-25.5%

$823.9

$663.9

-19.4%

Payments with Returns

$415.1

$342.4

-17.5%

$483.5

$408.1

-15.6%

Total

$1,219.2

$1,041.3

-14.6%

$3,559.4

$3,347.5

-6.0%

Ind. Income Tax Refunds

Dollar Amount

$217.3

$252.3

16.1%

$854.2

$984.1

15.2%

Number of Refunds*

346.0

349.5

1.0%

1,435.9

1,488.0

3.6%

Average Refund**

$628.0

$721.9

14.9%

$594.9

$661.4

11.2%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Massachusetts

Ind. Income Tax

Withholding

$578.0

$538.0

-6.9%

$2,724.5

$2,412.5

-11.5%

Estimated Payments

$186.0

$138.0

-25.8%

$931.2

$613.4

-34.1%

Payments with Returns

$584.0

$365.0

-37.5%

$640.8

$428.7

-33.1%

Total

$1,348.0

$1,041.0

-22.8%

$4,296.5

$3,454.6

-19.6%

Ind. Income Tax Refunds

Dollar Amount

N/R

N/R

N/R

N/R

N/R

N/R

Number of Refunds*

N/R

N/R

N/R

N/R

N/R

N/R

Average Refund**

N/R

N/R

N/R

N/R

N/R

N/R

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Michigan

Ind. Income Tax

Withholding

$567.3

$513.1

-9.6%

$2,358.9

$2,165.3

-8.2%

Estimated Payments

$113.8

$88.2

-22.5%

$359.6

$282.3

-21.5%

Payments with Returns

$496.9

$361.7

-27.2%

$560.6

$419.9

-25.1%

Total

$1,178.0

$963.0

-18.3%

$3,279.1

$2,867.5

-12.6%

Ind. Income Tax Refunds

Dollar Amount

$303.2

$375.8

23.9%

$973.2

$1,039.6

6.8%

Number of Refunds*

876.3

949.0

8.3%

2,992.0

3,096.0

3.5%

Average Refund**

$346.0

$396.0

14.4%

$325.3

$335.8

3.2%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Minnesota

Ind. Income Tax

Withholding

$360.1

$365.5

1.5%

$1,631.6

$1,601.3

-1.9%

Estimated Payments

$230.4

$109.5

-52.5%

$706.8

$482.7

-31.7%

Payments with Returns

$232.0

$173.0

-25.4%

$306.6

$241.0

-21.4%

Total

$822.5

$648.0

-21.2%

$2,645.0

$2,325.0

-12.1%

Ind. Income Tax Refunds

Dollar Amount

$178.3

$173.4

-2.7%

$590.1

$551.8

-6.5%

Number of Refunds*

377.6

352.4

-6.7%

1,235.5

1,114.8

-9.8%

Average Refund**

$472.2

$492.1

4.2%

$477.6

$495.0

3.6%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Mississippi

Ind. Income Tax

Withholding

$98.3

$94.2

-4.2%

$356.0

$351.3

-1.3%

Estimated Payments

$44.3

$45.1

1.6%

$82.9

$81.0

-2.2%

Payments with Returns

$31.0

$9.8

-68.3%

$45.9

$22.1

-51.9%

Total

$173.6

$149.1

-14.1%

$484.8

$454.4

-6.3%

Ind. Income Tax Refunds

Dollar Amount

$43.7

$44.4

1.8%

$18.3

$16.3

-11.1%

Number of Refunds*

129.0

118.3

-8.2%

603.2

515.3

-14.6%

Average Refund**

$338.8

$375.6

10.9%

$30.4

$31.6

4.1%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Missouri

Ind. Income Tax

Withholding

$237.5

$245.9

3.5%

$1,088.2

$1,132.8

4.1%

Estimated Payments

$115.4

$93.5

-19.0%

$359.3

$268.9

-25.2%

Payments with Returns

$408.2

$326.4

-20.0%

$473.7

$382.6

-19.2%

Total

$828.5

$737.3

-11.0%

$1,989.0

$1856.0

-6.7%

Ind. Income Tax Refunds

Dollar Amount

 

 

 

 

 

 

Number of Refunds*

154.8

226.1

46.1%

449.0

570.6

27.1%

Average Refund**

$449.0

$525.0

17.0%

$1,550.0

$1,671.0

7.8%

Average Refund**

$344.8

$430.3

24.8%

$289.7

$341.5

17.9%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Montana

Ind. Income Tax

Withholding

$321.8

$331.1

2.9%

N/R

N/R

N/R

Estimated Payments

$124.7

$107.9

-13.5%

N/R

N/R

N/R

Payments with Returns

$86.6

$64.4

-25.6%

N/R

N/R

N/R

Total

$533.1

$503.4

-5.6%

-

-

 

Ind. Income Tax Refunds

Dollar Amount

-$77.8

-$105.8

36.0%

N/R

N/R

N/R

Number of Refunds*

N/R

N/R

N/R

N/R

N/R

N/R

Average Refund**

N/R

N/R

N/R

N/R

N/R

N/R

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Nebraska

Ind. Income Tax

Withholding

$42.9

$48.4

12.8%

$312.1

$318.5

2.1%

Estimated Payments

$34.1

$30.6

-10.3%

$94.3

$79.3

-15.9%

Payments with Returns

$130.9

$104.0

-20.6%

$170.0

$137.4

-19.2%

Total

$207.9

$183.0

-12.0%

$576.4

$535.2

-7.1%

Ind. Income Tax Refunds

Dollar Amount

$33.9

$50.2

48.1%

$134.1

$161.3

20.3%

Number of Refunds*

113.7

135.2

18.9%

445.7

469.1

5.3%

Average Refund**

$298.2

$371.3

24.5%

$300.9

$343.8

14.3%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

New Jersey

Ind. Income Tax

Withholding

$393.5

$393.0

-0.1%

$1,959.4

$1,941.0

-0.9%

Estimated Payments

$203.3

$155.0

-23.8%

$945.7

$668.0

-29.4%

Payments with Returns

$1,068.7

$793.0

-25.8%

$1,141.5

$879.0

-23.0%

Total

$1,665.5

$1,341.0

-19.5%

$4,046.6

$3,488.0

-13.8%

Ind. Income Tax Refunds

Dollar Amount

$215.7

$218.3

1.2%

$526.4

$541.6

2.9%

Number of Refunds*

N/R

N/R

N/R

1,965.9

1,781.2

-9.4%

Average Refund**

N/R

N/R

N/R

$267.8

$304.1

13.6%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

New Mexico

Ind. Income Tax

Withholding

$60.0

$62.0

3.3%

$276.0

$269.0

-2.5%

Estimated Payments

$40.0

$38.0

-5.0%

$100.0

$95.0

-5.0%

Payments with Returns

$108.0

$86.0

-20.4%

$124.0

$103.0

-16.9%

Total

$208.0

$186.0

-10.6%

$500.0

$467.0

-6.6%

Ind. Income Tax Refunds

Dollar Amount

$51.0

$45.0

-11.8%

$120.0

$151.0

25.8%

Number of Refunds*

N/R

132.0

N/R

N/R

456.0

N/R

Average Refund**

N/R

$340.9

N/R

N/R

$331.1

N/R

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

New York

Ind. Income Tax

Withholding

$1,534.1

$1,605.3

4.6%

$8,557.0

$7,870.2

-8.0%

Estimated Payments

$2,200.7

$1,414.5

-35.7%

$4,256.8

$2,670.4

-37.3%

Payments with Returns

$1,519.7

$1,020.3

-32.9%

$1,652.0

$1,164.1

-29.5%

Total

$5,254.5

$4,040.1

-23.1%

$14,465.8

$11,704.7

-19.1%

Ind. Income Tax Refunds

Dollar Amount

$674.6

$1,094.1

62.2%

$1,705.0

$2,133.6

25.1%

Number of Refunds*

1,562.3

2,295.7

46.9%

3,930.4

4,471.9

13.8%

Average Refund**

$431.8

$476.6

10.4%

$433.8

$477.1

10.0%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

North Carolina

Ind. Income Tax

Withholding

$563.0

$559.0

-0.7%

$2,327.0

$2,383.0

2.4%

Estimated Payments

$168.0

$132.0

-21.4%

$515.0

$429.0

-16.7%

Payments with Returns

$803.0

$600.0

-25.3%

$788.0

$710.0

-9.9%

Total

$1,534.0

$1,291.0

-15.8%

$3,630.0

$3,522.0

-3.0%

Ind. Income Tax Refunds

Dollar Amount

$229.0

$237.0

3.5%

$866.0

$889.0

2.7%

Number of Refunds*

460.2

432.9

-5.9%

1,933.8

1,893.2

-2.1%

Average Refund**

$497.6

$547.5

10.0%

$447.8

$469.6

4.9%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

North Dakota

Ind. Income Tax

Withholding

$17.4

$16.6

-4.6%

$58.3

$58.9

1.0%

Estimated Payments

$12.1

$10.0

-17.4%

$25.0

$22.3

-10.8%

Payments with Returns

$30.9

$23.8

-23.0%

$40.3

$32.5

-19.4%

Total

$60.4

$50.4

-16.6%

$123.6

$113.7

-8.0%

Ind. Income Tax Refunds

Dollar Amount

$8.7

$7.4

-14.9%

$19.3

$21.6

11.9%

Number of Refunds*

60.9

41.6

-31.7%

135.7

143.0

5.4%

Average Refund**

$142.9

$177.9

24.5%

$142.2

$151.0

6.2%

State

April 2001

April 2002

Percent Change

Jan.-April 2001

Jan.-April 2002

Percent Change

Ohio