Annual flow from U.S. Census Bureau, State and Local Government Finance, State and Local Government, U.S. Total, Table 1 Local Government Finances by Type of Government and State, General revenue from own sources, Taxes, Corporate income. Annual data are converted to quarterly based on quarterly changes on state and local governments corporate income tax accruals (FOF series FU206231001). Seasonally adjusted flow is obtained using X-12-ARIMA procedure. Series has no levels.
