Conservatives claim, cut tax rates, tax revenue will increase. True or False?

The state cut the income every year from 2000 - 2004. Here's the revenue from the income tax for that period.

2000    7,246.5               
2001    6,839.3               
2002    6,260.3               
2003    5,845.7               
2004    5,912.0     

Ah ha! 2004, the tax revenue went up! But that's because the state delayed the reduction of the rate reduction for 6 months leading to increase revenues coming in. If the state had cut the rate as planned, 2004 would have seen a decline as well.