LAO 2009-10 Budget Analysis Series: Resources: Oil Severance Tax Administration Should Shift to Tax Agency

LAO 2009-10 Budget Analysis Series: Resources: Oil Severance Tax Administration Should Shift to Tax Agency Oil Severance Tax Administration Should Shift to Tax Agency The Governor ’s budget includes a request for $10.6 million in the budget year from the General Fund for DOC for an additional 83 positions to administer a proposed oil severance tax.
https://lao.ca.gov/analysis_2009/resources/res_anl09004006.aspx

2004-05 Budget Perspectives and Issues: The Problem of Abusive Tax Shelters

Thus, some tax sheltering activity is explicitly allowable under the state's tax laws. Other types of tax shelte ring activities, however, are not specifically identified in federal or state tax law.
https://lao.ca.gov/analysis_2004/2004_pandi/pi_part_5f_taxshelters_anl04.htm

Cal Facts 2002: State Budget

Tax Expenditures Represent a Significant Portion of the Tax Base Tax expenditure programs (TEPs) are special tax provisions that result in lower tax liabilities and are used to encourage particular activities, reward certain actions, or ease the overall tax burden.
https://lao.ca.gov/2002/cal_facts/budget.html

^[PDF] Investment Income and the Insurance Gross Premiums Tax

For this reason, a premiums tax was adopted. Advantages and Disadvantages of the Gross Premiums Tax There are plusses and minuses associated with relying on a gross premiums tax in- stead of an income tax to tax insurers.
https://lao.ca.gov/handouts/Econ/2008/Gross_Premiums_7_24_08.pdf

^[PDF] Managed Care Organization Tax: Background and Issues for Consideration on Administration’s Proposal

MCO Tax Has Imposed a Relatively Small Cost to MCOs… Most state taxes provide funding to the state budget by imposing a cost on taxpayers. In this regard, the MCO tax is very different from most taxes, in that the federal government—rather than the MCOs that pay the tax—bears most of the burden of the tax.
https://lao.ca.gov/handouts/health/2023/MCO-Tax-053023.pdf

2005 Initiative Analysis: The Clean Alternative Energy Act (version 2), Amendment #2-S

Proposal Severance Tax on Oil Production in California. Beginning in January 2007, the measure would impose a severance tax on oil production in California. (The term severance tax is commonly used to describe a tax on the production of any mineral or product taken from the ground, including oil.)
https://lao.ca.gov/ballot/2005/050988.htm

^[PDF] The Clean Alternative Energy Act (version 2), Amendment #2-S

Proposal Severance Tax on Oil Production in California. Beginning in January 2007, the measure would impose a severance tax on oil production in California. (The term severance tax is commonly used to describe a tax on the production of any mineral or product taken from the ground, including oil.)
https://lao.ca.gov/ballot/2005/050988.pdf

2009 Initiative Analysis: Local Control of Local Classrooms Funding Act

Fiscal Effects Increases in Local Tax Revenues for Education. Because it reduces the existing vote threshold for adopting a parcel tax, the measure would likely increase the approval rate of parcel tax measures and result in more local tax revenues for K-12 schools and community colleges.
https://lao.ca.gov/ballot/2009/090692.aspx

^[PDF] California Brain Research and Tobacco Tax Act of 2014 (Amendment #1-S)

Backfill of Existing Tobacco Tax Programs. This measure requires the transfer of some revenues raised by the new tax to “backfill,” or offset, any revenue losses that occur to existing state cigarette and tobacco taxes as a direct result of the imposition of the new tax.
https://lao.ca.gov/ballot/2014/140025.pdf

^[PDF] Proposed statutory initiative that increases excise taxes on the distribution of cigarettes and other tobacco products.

This measure also creates a one-time “floor tax” on cigarettes that are stored by businesses at the time the new excise tax is levied. Floor taxes are typically used to prevent businesses from avoiding taxes by stockpiling products before a tax goes into effect.
https://lao.ca.gov/ballot/2015/150291.pdf