The 2018-19 Budget: California Spending Plan (Final Version)

Oct 2, 2018 - The program authorizes the issuance of bonds backed by personal income tax revenues raised under the Mental Health Services Act (Proposition   63 o f 2004). Before these bonds can be issued, the state must complete a validation process whereby the courts determine whether issuance of the bonds is legal.
https://lao.ca.gov/Publications/Report/3870/8

^[PDF] Preliminary Analysis of the 2011-12 Budget Conference Committee Tax Swap Proposal

In this letter, we will (1) discuss some of the key assumptions for our analysis of the tax swap, (2) provide our estimates of the effects the tax swap, and (3) suggest some alternatives to elements of the tax swap.
https://lao.ca.gov/reports/2010/tax/tax_swap/tax_swap_081210.pdf

^[PDF] The Governor's Tax Proposal

In both cases, revenues would decline and the progressivity of California's overall tax structure would change. to the Governor's Tax Altering the Personal Income Tax Bracket Structure Broadening Tax Bases Modifying or Eliminating Existing TEPs Broadening the tax base in order to lower tax rates
https://lao.ca.gov/reports/1995/the_governors_tax_plan.pdf

^[PDF] California’s Major Revenue Sources and Tax Agencies

The SUT is BOE’s largest tax program, accounting for four-fi fths of its budget. The BOE also administers many other taxes and fees, such as the cigarette tax and the motor vehicle fuel tax. Most of these taxes and fees fund specifi c programs, although a few— such as the alcoholic beverage tax—go to the General Fund.  Headed by Directly Elected Board.
https://lao.ca.gov/handouts/localgov/2015/Major-Rev-Sources-Tax-Agencies-022315.pdf

Reconsidering AB 8: Exploring Alternative Ways to Allocate Property Taxes

Replacing a portion of the revenues collected under California's sales tax with revenues raised from a deductible tax (property tax, incom e tax, VLF) would result in a net increase in after-tax income for California residents.
https://lao.ca.gov/2000/020300_ab8/020300_ab8.html

^[PDF] 1998 Cal Facts: California's Fiscal Structure

For finan- cial corporations, a portion of the tax is in lieu of certain local taxes. Vehicle Fuel 18¢ per gallon of gasoline or diesel fuel Tax is collected from fuel distributors or wholesalers with equivalent taxes levied on other types of vehicle fuels.
https://lao.ca.gov/1998/1998_calfacts/1998_calfacts_fiscal_structure.pdf

^[PDF] The Department of Tax and Fee Administration, the State Board of Equalization, and the Office of Tax Appeals

Before 2017, BOE administered the sales and use tax and dozens of smaller tax and fee programs. Franchise Tax Board (FTB) Administers Personal Income Tax and Corporation Tax. FTB administers personal income and corporate taxes and is headed by a three‑member board: the State Controller, the Director of Finance, and the Chair of the BOE.
https://lao.ca.gov/handouts/state_admin/2022/The-Department-of-Tax-and-Fee-Administration-the-State-Board-of-Equalization-and-the-Office-of-Tax-Appeals-032222.pdf

^[PDF] Other Possible Revenue Sources for Medi-Cal and Developmental Services

Changes to Tax Credits and Other Tax Expenditures
https://lao.ca.gov/handouts/health/2015/Other-Possible-Revenue-Sources-Medi-Cal-Developmental-Services-070915.pdf

^[PDF] State and local government taxes and fees.

The largest local government tax is the property tax, followed by local sales taxes, utility taxes, hotel taxes, and other taxes. In addition to these taxes, local governments levy a variety of fees and other charges.
https://lao.ca.gov/ballot/2017/170677.pdf

Understanding California’s Property Taxes

Understanding California’s Property Taxes Understanding California ’s Property Taxes Executive Summary The various taxes and charges on a California property tax bill are complex and often not well understood.
https://lao.ca.gov/reports/2012/tax/property-tax-primer-112912.aspx