The Nelson A. Rockefeller Institute of Government reports that state tax revenues surged 9.1% in the first quarter of 2011, the fasted rate of growth in five years. Here are the ten states with the biggest and smallest tax revenue gains:

1	North Dakota	39.4%
2	Illinois	22.2%
3	Delaware	20.7%
4	North Carolina	20.3%
5	Oregon	19.2%
6	South Carolina	17.2%
7	West Virginia	17.2%
8	Louisiana	14.6%
9	Oklahoma	14.4%
10	Michigan	14.0%
41	Washington	5.3%
42	Tennessee	5.1%
43	Rhode Island	4.6%
44	Maryland	4.2%
45	Mississippi	3.4%
46	Arkansas	3.1%
47	Alabama	3.1%
48	Pennsylvania	2.9%
49	Missouri	2.4%
50	New Hampshire	(0.1%)