^[PDF] Cigarette Tax Stamp Purchases and Surety Bonds in California

Cigarette Tax Administration How Is the Tax Collected? In California, the cigarette tax is collected through the issuance of stamps or “indicia.” Stamps are issued or sold to cigarette distributors at a price equal to the cigarette tax (87 cents per pack) less a slight discount of 0.85 percent.
https://lao.ca.gov/2006/cigarette_bonds/cigarette_bonds_012506.pdf

^[PDF] Corporate Tax Accountability Act

Background Information Current Tax Law. California levies taxes on the income of both individuals and businesses through the personal income tax and CT. State law includes special tax provisions for certain business-related activities that result in lower tax liabilities than would otherwise occur.
https://lao.ca.gov/ballot/2005/050076.pdf

^[PDF] Based on data collected by FTB, the state distributed $9.2

Based on data collected by FTB, the state distributed $9.2 billion in tax refunds to 16.8 million tax filers. Figure 2 on the next page shows the distribution of tax refunds by tax status and adjusted gross income (AGI) level.
https://lao.ca.gov/letters/2024/Better-for-Families-Letter-040124.pdf

^[PDF] The Medical Marijuana Regulation, Control, and Taxation Act (Amendment #1S)

Harris 4 January 30, 2012 Reduction on Existing Local Medical Marijuana Taxes. Cities that currently impose a supplemental tax on the sale of medical marijuana of greater than 2.5 percent would see a reduction in tax revenues because of this measure’s cap on such taxes.
https://lao.ca.gov/ballot/2011/110806.pdf

"Keeping the Promise Initiative"

This measure's fiscal impact, therefore, is the difference between the total revenue loss (from both this measure and the existing tax relief provisions) and the revenue loss from only the existing tax relief.
https://lao.ca.gov/ballot/1999/990048_INT.html

^[PDF] O:WILInitiatives999990048_INT.PDF

This measure’s fiscal impact, therefore, is the difference between the total revenue loss (from both this measure and the existing tax relief provisions) and the revenue loss from only the existing tax relief.
https://lao.ca.gov/ballot/1999/990048_INT.pdf

2011 Initiative Analysis: The Medical Marijuana Regulation, Control, and Taxation Act (Amendment #1S)

Reduction on Existing Local Medical Marijuana Taxes. Cities that currently impose a supplemental tax on the sale of medical marijuana of greater than 2.5  percent would see a reduction in tax revenues because of this measure ’s cap on such taxes.
https://lao.ca.gov/ballot/2011/110806.aspx

California Evans Civil Rights Act

A uniform local tax rate of 1.25 percent is levied in all counties, and local governments are authorized to levy an optional additional tax of not to exceed 1.5 percent. Currently, total sales tax rates range from 7.25 percent to 8.5 percent.
https://lao.ca.gov/ballot/1999/990809_INT.html

The 2017-18 Budget: The Governor's Cannabis Proposals [Publication Details]

Feb 14, 2017 - Additionally, the Legislature will need to determine the staff and other resources to provide to the various agencies charged with regulating and taxing the cannabis industry. We recommend the Legislature (1) work with the administration to enact legislation to align the regulation of medical and nonmedical cannabis to the maximum extent possible, (2) make its decisions on the
https://lao.ca.gov/Publications/Detail/3556

^[PDF] Major Financial Legislation Enacted in 1989

These include a recycled materials tax credit (Ch 1090/89-Alquist), a solar energy tax credit (Ch 1291/89 -Garamendi), a ridesharing tax credit (Ch 1227/89-Klehs), and a tax credit for recycling machinery (Ch 1091/89-Killea).
https://lao.ca.gov/reports/1989/1289_major_financial_legislation_enacted_in_1989.pdf