^[PDF] 1985-86 Budget Analysis: Tax Relief

Source: Franchise Tax Board.
https://lao.ca.gov/analysis/1985/13_tax_relief_1985.pdf

Tax Expenditure Reviews

Chapter 552, Statutes of 2004 (SB 1713, Machado) PIT Expansion of favorable tax treatments provided to military personnel.     TEP = tax expenditure program; PT = property tax; PIT = personal income tax; CT = corporation tax; SRT = Senate Revenue and Taxation Committee.  
https://lao.ca.gov/2007/tax_expenditures/tax_expenditures_1107.aspx

^[PDF] THE 1 PERCENT TAX: WHERE DOES YOUR MONEY GO? To

THE 1 PERCENT TAX: WHERE DOES YOUR MONEY GO? To Start… Your county auditor pools your 1 percent rate tax payment, as well as payments from other property owners in your county, into a single countywide pot.
https://lao.ca.gov/Media/Videos/2015/one-percent-tax-script.pdf

1999-00 Perspectives and Issues: Perpectives on State Revenues

Other major special funds revenues include sales taxes and tobacco-related taxes. Figure 15 Special Funds Revenues and Transfers 1997-98 Through 1999-00
https://lao.ca.gov/analysis_1999/1999_pandi/part3/part3b_pandi99.html

^[PDF] 1949 Budget Analysis: BOARD OF CONTROl

The taxes administered by the Board of Equalization, the sales tax, use tax, motor vehicle transportation tax, private car taxes, gasoline tax, use fuel tax, distilled spirits excise tax, and beer and wine excise taxes, are properly the field of activity of a revenue department.
https://lao.ca.gov/analysis/1949/10_fiscal_affairs_1949.pdf

^[PDF] An LAO Shifting Gears: Rethinking Property Tax Shift Relief

An LAO Shifting Gears: Rethinking Property Tax Shift Relief Measures Closely Linked to the Tax Shift Measures Influenced by the Tax Shift $60 million. distribution of delinquent property taxes. Relief Measures Associated With Property Tax Shifts Proposition 172.
https://lao.ca.gov/1999/020299_property_tax_shift.pdf

^[PDF] Fees, Taxes. New Definitions, Vote Requirements. Initiative Constitutional Amendment.

Specifically, state tax in- creases require approval by two-thirds of the Legislature; local tax increases must be approved by a majority or two-thirds of the local electorate. • Expenditures Limits.
https://lao.ca.gov/ballot/1999/990852_INT.pdf

^[PDF] The measure’s economic effects would affect property

The measure’s economic effects would affect property tax, sales tax, and income tax revenues. The largest and most likely impacts are: • Less Property Taxes Paid by Landlords. A decline in the value of rental properties would, over several years, lead to a decrease in property tax payments made by owners of those properties. • More Sales Taxes Paid by Renters.
https://lao.ca.gov/ballot/2018/prop10-110618.pdf

^[PDF] Microsoft Word - 080098.doc

BACKGROUND Tobacco Taxes Existing Tax Rate. Current state law imposes excise taxes on cigarettes and other to- bacco products. The state’s cigarette tax is currently 87 cents per pack (with an equiva- lent tax on other types of tobacco products) and is levied on cigarette distributors who supply cigarettes to retail stores.
https://lao.ca.gov/ballot/2008/080098.pdf

^[PDF] Alternative Energy Equipment Investments: The Effects of Rapid Amortization

This is because a significant portion of the investors' state tax savings will be offset by increases in their federal income tax liabilities. The reason for this is that state income tax payments can be deducted from adjusted gross income on federal income tax returns, thereby reducing federal tax 1.
https://lao.ca.gov/reports/1985/367_1285_alternative_energy_equipment_investments_the_effects_of_rapid_amortization.pdf