The state Department of Taxation says the general fund is up nearly 18 percent through the first five months of the fiscal year.

The growth is a little misleading in that it reflects the lingering effects from former Gov. Linda Lingle’s delaying of tax refunds in June 2010. The lump-sum payouts made the following month, the start of the new fiscal year, artificially lowered that year’s tax base.

If you factor that out, the general fund has increased by 5.8 percent so far this fiscal year, compared to the same period last year.

Within the fund, General Excise Tax revenues are up 8 percent; personal income taxes are up 51.9 percent; and income from the hotel room tax is up 15 percent.