At least 30 states are up to their necks in red ink, and others are dipping their toes in it, according to Changing Times, the Kiplinger Magazine.

With tax revenues trailing estimates, the layoff of state employees and pay freezes won't balance the books. So legislators everywhere face the need for more taxes as well as spending cuts.Meanwhile, governors and leading legislators are irate over Congress's throwing more costs to the states while raising federal excise taxes - a move that will further trim state revenues by discouraging consumption of gasoline and liquor.