^[PDF] In August 1980, the California Supreme Court ruled

In August 1980, the California Supreme Court ruled thatProposiQon 13's tax rate limitation does not apply tp the tax rate used for levying taxes on the 1978-79 unsecured' tax roU. Thus" the use of higher pre-ProposiQon 13 tax rates is required for taxing this property for 1978-,.79.
https://lao.ca.gov/analysis/1981/13_tax_relief_1981.pdf

California's Tax Expenditure Programs: Income Tax Programs--Part 1

California's Tax Expenditure Programs: Income Tax Programs--Part 1 Legislative Analyst's Office, February 1999 California's Tax Expenditure Programs Capital Gains on Inherited Property Program Characteristics Estimated Revenue Reduction Tax Type: Personal Income Tax (PIT).
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_incometax1.html

LAO Publications

Tax expenditure programs, as defined by ACR 17, include various tax exemptions, exclusions, deductions, credits, and other special tax provisions which affect the ammmt of revenues collected through the state's tax system.
https://lao.ca.gov/publications?page=184&year=0&publicationType=0

LAO Publications

Tax expenditure programs, as defined by ACR 17, include various tax exemptions, exclusions, deductions, credits, and other special tax provisions which affect the ammmt of revenues collected through the state's tax system.
https://lao.ca.gov/Publications?page=184&year=0&publicationType=0

^[PDF] 080762.indd

The state charges an 18-cents per gallon tax on gasoline and diesel fuel. This excise tax (referred to as the “gas” tax) is estimated to gener- ate about $3.5 billion in 2008-09, including $2.9 billion from gasoline and $620 million from diesel.
https://lao.ca.gov/handouts/transportation/2008/State_funding_for_trans_10_31_09.pdf

2009 Initiative Analysis: Repeal Corporate Tax Loopholes Act (Amendment #1-NS)

2009 Initiative Analysis: Repeal Corporate Tax Loopholes Act (Amendment #1-NS) About the LAO November 24, 2009 Pursuant to Elections Code Section 9005, we have reviewed the proposed initiative on corporate taxes (A.G.
https://lao.ca.gov/ballot/2009/090661.aspx

^[PDF] May Revision Overview: Transportation

“Spillover” and Diesel Sales Taxes. „ The state charges sales tax on the purchase of fuels. A portion of the sales tax on diesel fuel and a portion of the sales tax on gasoline including spill- over are traditionally deposited into the Public Transportation Account (PTA) for mass transpor- tation purposes.
https://lao.ca.gov/handouts/transportation/2009/Transportation_Overview_05_29_09.pdf

^[PDF] Local Government Revenues and Impact Fees

The State Constitution limits, with narrow exceptions, the property tax rate to 1 percent. Outside of the property tax, cities and counties have authority to impose a broad range of taxes, including sales taxes, parcel taxes, utility taxes, hotel taxes, and business taxes. ...Limitations on Local Government Revenues.
https://lao.ca.gov/handouts/localgov/2020/Local_Government_Revenues_and_Impact_Fee-022420.pdf

California Update, May 1996

Sources of the Gain Most of the gains both during April and for first ten months of 1995-96 are from higher-than-expected personal income tax payments. However, as shown in Figure 1, all three of the major taxes are running ahead of the January forecast.
https://lao.ca.gov/1996/cal_update/cup0596.html

2005 Initiative Analysis:Evans Child Protection Act

The alcohol beverage tax is estimated to raise $315  million in 2005 ‑06. In addition, the sales tax is levied on the sale of alcoholic beverages. The excise tax is included in the tax base on which the sales tax is calculated.
https://lao.ca.gov/ballot/2005/050655.htm