^[PDF] The 1991-92 Budget: Perspctives and Issues

Example: Combine the State's Tax Agencies. The state maintains two separate agencies to administer and collect its primary taxes. The Franchise Tax Board (FTB) administers the personal income tax and the bank and corporation tax, and the Board of Equalization (BOE) administers the sales tax, gasoline tax, and various other excise taxes.
https://lao.ca.gov/analysis/1991/pandi_91_part3.pdf

Property Tax Reductions to Diminish as Housing Market Improves

Local property taxes therefore affect the state budget because increases in local property tax revenue allocated to schools typically offset state spending on education. How Does California ’s Property Tax System Work?
https://lao.ca.gov/reports/2014/finance/property-tax/property-tax-050514.aspx

^[PDF] This report has been prepared in response to the requirement set

This is because state income tax payments can be deducted from income on federal income tax returns. For example, an investor in the 40-percent tax bracket who received a $5,000 solar pump credit would end up with tax benefits totaling only $3,000 since his federal tax liability -12- would increase by $2,000 due to the state tax credit.
https://lao.ca.gov/reports/1985/05_85_an_analysis_of_californias_tax_credit_for_solar_powered_irrigation_pumping_systems%20.pdf

^[PDF] Reform the alternative minimum tax (AMT)

The AMT procedure requires determining the taxpayer’s “tentative minimum tax”—the calculation of which excludes or limits certain tax preference items. The tentative minimum tax is then compared to the regular PIT liability, with any excess of tentative minimum tax over the regular PIT liability representing the AMT.
https://lao.ca.gov/ballot/2002/020708_INT.pdf

^[PDF] Initiative Constitutional Amendment and Statute: Changes Requirements for Certain Property Owners to Transfer Their Property Tax Base to Replacement Property.

When an existing homeowner buys a new home which is taxed at current market value, their property tax payment for their new home often is higher than for their old home.  Higher Property Taxes May Discourage Some Movers.
https://lao.ca.gov/handouts/state_admin/2018/Initiative_Constitutional_Amendment_Property_Owners_Tax_Base_Replacement_061118.pdf

2002 Initiative Analysis: Jarvis-Simon Homeowners and Renters Tax Relief Act

The AMT procedure requires determining the taxpayer’s “tentative minimum tax”—the calculation of which excludes or limits certain tax preference items. The tentative minimum tax is then compared to the regular PIT liability, with any excess of tentative minimum tax over the regular PIT liability representing the AMT.
https://lao.ca.gov/ballot/2002/020708_INT.htm

2009 Initiative Analysis: The Local Voter Control & Government Accountability Act

Special Taxes Under the Constitution, local governments may impose or increase taxes (other than ad valorem property taxes) and earmark their funds for use for a specific purpose. The Constitution refers to these taxes as "special taxes " and requires local governments to obtain approval from two-thirds of their voters before imposing or increasing them.
https://lao.ca.gov/ballot/2009/090644.aspx

The 2018-19 Budget: Transportation Proposals

Feb 8, 2018 - Moreover, Caltrans believes the pay ‑at ‑the ‑pump option has a key advantage over the options tested in the S B   1077 p ilot because drivers already are familiar with paying gas taxes when filling up at the pump.
https://lao.ca.gov/Publications/Report/3745

^[PDF] Overview of Transportation Funding

Gasoline Excise Taxes: Revenues and Uses a Figure does not include other statewide and local taxes. State and Federal Gasoline Taxesa 2013-14 State “Swap” Excise Tax (21.5 cents) State Base Excise Tax (18 cents) Federal Excise Tax (18.4 cents) Base Price 4L E G I S L A T I V E A N A L Y S T ’ S O F F I C E March 13, 2013 LAO 70 YEARS OF SERVICE  State Base Sales Tax.
https://lao.ca.gov/handouts/transportation/2013/Trans_Funding_03_13_13.pdf

Impose new standards for confining certain farm animals. (Amendment No. 1) [Ballot]

Dec 14, 2017 - To the extent that these higher production costs cause some farmers to exit the business or otherwise reduce overall production and profitability, there could be reduced state and local tax revenues.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-042