Geodesic
Local time for functions and Gaussian processes
Zapiski Nauchnykh Seminarov POMI, Investigations in the theory of probability distributions. Part IV, Tome 85 (1979), pp. 104-112

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Some necessary and sufficient conditions for a Gaussian process with the (continuous time to have a local time are discussed. 
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     author = {M. A. Lifshits},
     title = {Local time for functions and {Gaussian} processes},
     journal = {Zapiski Nauchnykh Seminarov POMI},
     pages = {104--112},
     publisher = {mathdoc},
     volume = {85},
     year = {1979},
     language = {ru},
     url = {http://geodesic.mathdoc.fr/item/ZNSL_1979_85_a7/}
}
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M. A. Lifshits. Local time for functions and Gaussian processes. Zapiski Nauchnykh Seminarov POMI, Investigations in the theory of probability distributions. Part IV, Tome 85 (1979), pp. 104-112. http://geodesic.mathdoc.fr/item/ZNSL_1979_85_a7/