<Table> <Tr> <Th> Rank </Th> <Th> State </Th> <Th> Gross collections ( in thousands ) </Th> <Th> Revenue per capita ( est . ) </Th> <Th> Ratio to GSP </Th> </Tr> <Tr> <Td> </Td> <Td> California </Td> <Td> $405,851,295 </Td> <Td> $10,408 </Td> <Td> 16.6 % </Td> </Tr> <Tr> <Td> </Td> <Td> Texas </Td> <Td> $279,904,425 </Td> <Td> $10,204 </Td> <Td> 17.1 % </Td> </Tr> <Tr> <Td> </Td> <Td> New York </Td> <Td> $269,716,999 </Td> <Td> $13,659 </Td> <Td> 18.5 % </Td> </Tr> <Tr> <Td> </Td> <Td> Florida </Td> <Td> $177,389,488 </Td> <Td> $8,762 </Td> <Td> 19.9 % </Td> </Tr> <Tr> <Td> 5 </Td> <Td> Illinois </Td> <Td> $158,042,273 </Td> <Td> $12,310 </Td> <Td> 20.5 % </Td> </Tr> <Tr> <Td> 6 </Td> <Td> New Jersey </Td> <Td> $153,917,572 </Td> <Td> $17,226 </Td> <Td> 26.6 % </Td> </Tr> <Tr> <Td> 7 </Td> <Td> Ohio </Td> <Td> $140,981,150 </Td> <Td> $12,148 </Td> <Td> 23.5 % </Td> </Tr> <Tr> <Td> 8 </Td> <Td> Pennsylvania </Td> <Td> $136,108,810 </Td> <Td> $10,640 </Td> <Td> 19.9 % </Td> </Tr> <Tr> <Td> 9 </Td> <Td> Massachusetts </Td> <Td> $108,049,205 </Td> <Td> $15,927 </Td> <Td> 22.6 % </Td> </Tr> <Tr> <Td> 10 </Td> <Td> Minnesota </Td> <Td> $106,927,808 </Td> <Td> $19,504 </Td> <Td> 31.9 % </Td> </Tr> <Tr> <Td> 11 </Td> <Td> Georgia </Td> <Td> $86,446,602 </Td> <Td> $8,476 </Td> <Td> 17.2 % </Td> </Tr> <Tr> <Td> 12 </Td> <Td> Virginia </Td> <Td> $80,242,853 </Td> <Td> $9,590 </Td> <Td> 16.7 % </Td> </Tr> <Tr> <Td> 13 </Td> <Td> North Carolina </Td> <Td> $78,736,401 </Td> <Td> $7,846 </Td> <Td> 15.4 % </Td> </Tr> <Tr> <Td> 14 </Td> <Td> Michigan </Td> <Td> $77,948,414 </Td> <Td> $7,860 </Td> <Td> 16.7 % </Td> </Tr> <Tr> <Td> 15 </Td> <Td> Washington </Td> <Td> $73,334,437 </Td> <Td> $10,242 </Td> <Td> 16.3 % </Td> </Tr> <Tr> <Td> 16 </Td> <Td> Missouri </Td> <Td> $64,112,504 </Td> <Td> $10,551 </Td> <Td> 22.1 % </Td> </Tr> <Tr> <Td> 17 </Td> <Td> Maryland </Td> <Td> $63,936,798 </Td> <Td> $10,665 </Td> <Td> 17.5 % </Td> </Tr> <Tr> <Td> 18 </Td> <Td> Tennessee </Td> <Td> $62,708,662 </Td> <Td> $9,508 </Td> <Td> 20.2 % </Td> </Tr> <Tr> <Td> 19 </Td> <Td> Connecticut </Td> <Td> $59,174,581 </Td> <Td> $16,507 </Td> <Td> 22.6 % </Td> </Tr> <Tr> <Td> 20 </Td> <Td> Indiana </Td> <Td> $57,972,825 </Td> <Td> $8,767 </Td> <Td> 17.5 % </Td> </Tr> <Tr> <Td> 21 </Td> <Td> Wisconsin </Td> <Td> $51,748,831 </Td> <Td> $8,972 </Td> <Td> 17.2 % </Td> </Tr> <Tr> <Td> 22 </Td> <Td> Colorado </Td> <Td> $47,210,720 </Td> <Td> $8,664 </Td> <Td> 14.8 % </Td> </Tr> <Tr> <Td> 23 </Td> <Td> Arizona </Td> <Td> $42,631,316 </Td> <Td> $6,253 </Td> <Td> 14.3 % </Td> </Tr> <Tr> <Td> 24 </Td> <Td> Louisiana </Td> <Td> $42,628,150 </Td> <Td> $9,130 </Td> <Td> 16.8 % </Td> </Tr> <Tr> <Td> 25 </Td> <Td> Oklahoma </Td> <Td> $33,942,286 </Td> <Td> $8,687 </Td> <Td> 18.9 % </Td> </Tr> <Tr> <Td> 26 </Td> <Td> Kentucky </Td> <Td> $32,708,391 </Td> <Td> $7,392 </Td> <Td> 16.8 % </Td> </Tr> <Tr> <Td> 27 </Td> <Td> Arkansas </Td> <Td> $32,508,761 </Td> <Td> $10,917 </Td> <Td> 26.3 % </Td> </Tr> <Tr> <Td> 28 </Td> <Td> Oregon </Td> <Td> $31,219,148 </Td> <Td> $7,757 </Td> <Td> 13.7 % </Td> </Tr> <Tr> <Td> 29 </Td> <Td> Kansas </Td> <Td> $27,019,291 </Td> <Td> $9,295 </Td> <Td> 18.1 % </Td> </Tr> <Tr> <Td> 30 </Td> <Td> District of Columbia </Td> <Td> $25,583,750 </Td> <Td> $38,163 </Td> <Td> 20.8 % </Td> </Tr> <Tr> <Td> 31 </Td> <Td> Nebraska </Td> <Td> $25,103,770 </Td> <Td> $13,256 </Td> <Td> 22.4 % </Td> </Tr> <Tr> <Td> 32 </Td> <Td> Alabama </Td> <Td> $25,070,261 </Td> <Td> $5,165 </Td> <Td> 12.0 % </Td> </Tr> <Tr> <Td> 33 </Td> <Td> South Carolina </Td> <Td> $24,086,257 </Td> <Td> $4,921 </Td> <Td> 12.1 % </Td> </Tr> <Tr> <Td> 34 </Td> <Td> Iowa </Td> <Td> $23,969,391 </Td> <Td> $7,678 </Td> <Td> 14.0 % </Td> </Tr> <Tr> <Td> 35 </Td> <Td> Delaware </Td> <Td> $22,640,853 </Td> <Td> $23,982 </Td> <Td> 34.2 % </Td> </Tr> <Tr> <Td> 36 </Td> <Td> Utah </Td> <Td> $20,178,718 </Td> <Td> $6,747 </Td> <Td> 13.6 % </Td> </Tr> <Tr> <Td> 37 </Td> <Td> Nevada </Td> <Td> $18,450,072 </Td> <Td> $6,398 </Td> <Td> 13.1 % </Td> </Tr> <Tr> <Td> 38 </Td> <Td> Rhode Island </Td> <Td> $14,373,318 </Td> <Td> $13,616 </Td> <Td> 25.5 % </Td> </Tr> <Tr> <Td> 39 </Td> <Td> Mississippi </Td> <Td> $11,468,660 </Td> <Td> $3,836 </Td> <Td> 10.7 % </Td> </Tr> <Tr> <Td> 40 </Td> <Td> New Hampshire </Td> <Td> $11,314,985 </Td> <Td> $8,507 </Td> <Td> 15.8 % </Td> </Tr> <Tr> <Td> 41 </Td> <Td> Idaho </Td> <Td> $9,785,027 </Td> <Td> $5,920 </Td> <Td> 15.0 % </Td> </Tr> <Tr> <Td> 42 </Td> <Td> New Mexico </Td> <Td> $8,969,666 </Td> <Td> $4,312 </Td> <Td> 9.9 % </Td> </Tr> <Tr> <Td> 43 </Td> <Td> Hawaii </Td> <Td>
where does the largest amount of federal tax revenue come from
California