^[PDF] Taxing Commercial Property

Property taxes are collected at the county level and distributed to local governments—cities, counties, schools, community colleges, and special districts. Though property tax revenue does not leave the county in which it is collected, revenue that is allocated to schools and community colleges generally offsets state General Fund spending for K-14 programs.  Annual 1 Percent Tax.
https://lao.ca.gov/handouts/state_admin/2013/Taxing-Commercial-Property-040813.pdf

^[PDF] Background on the California Earned Income Tax Credit

Background on the California Earned Income Tax Credit Senate Budget and Fiscal Review Committee Subcommittee 4 on State Administration and General Government Hon. Maria Elena Durazo, Chair P R E S E N T E D T O : L E G I S L A T I V E A N A L Y S T ’ S O F F I C E Background on the California Earned Income Tax Credit A P R I L 1 1 , 2 0 1 9 L E G I S L AT I V E A
https://lao.ca.gov/handouts/state_admin/2019/CA-EITC-041119.pdf

^[PDF] The 2011-12 Budget: California Community College Fees

Figure 1 summarizes the features of the federal American Opportunity tax credit (AOTC), Lifetime Learning Credit, and tuition and fee tax deduction. The American Recovery and Reinvestment Act replaced the Hope tax credit with the AOTC in the 2009 and 2010 tax years.
https://lao.ca.gov/analysis/2011/highered/ccc_fees_012711.pdf

LAO 2005 Budget Perspectives and Issues: Perspectives on State Revenues

Estate Tax Phased Out. Our forecast includes the impact on the state of a provision included in the federal tax reduction package enacted in the spring of 2001 which is resulting in the phase out of revenues from California's "pick-up " estate tax.
https://lao.ca.gov/analysis_2005/2005_pandi/pi_part_3_anl05.htm

Cap-and-Trade Revenues: Strategies to Promote Legislative Priorities

Jan 21, 2016 - Opportunities to Reduce Taxes. Auction revenue can be used to provide economic benefits. For example, revenue could be used to reduce broad –based taxes (such as income or sales taxes), which could help reduce negative impact on economic activity.
https://lao.ca.gov/Publications/Report/3328

California Tax Expenditures Programs: Sales and Use Taxes Part 3

The home sale itself, however, is not subject to the sales tax, since the tax is levied on tangible personal property only. Thus, only the value of the home due to the materials embodied in it, is subject to taxation.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax3.html

^[PDF] Update California: Economic and Revenue Developments

Sales taxes experi- enced the largest gain-up $1 01 million. About $80 million of the $85 million corpora- tion tax gain is related to an audit assessment, of which about $50 million had been expected in June.
https://lao.ca.gov/reports/1995/update_california_6-1995.pdf

^[PDF] The 2015-16 Budget: Cigarette Tax and Licensing Programs

Recommendations Use Excise Tax Revenue to Fund Tax Administration, Not Licensing Costs As described above, using cigarette and tobacco excise tax revenue to pay for excise tax administration is reasonable and is authorized under Propositions 99 and 10.
https://lao.ca.gov/reports/2015/budget/tobacco/cigarette-tax-licensing-042215.pdf

2002-03 Budget Analysis: General Government, Franchise Tax Board (1730)

2002-03 Budget Analysis: General Government, Franchise Tax Board (1730) Franchise Tax Board (1730) The Franchise Tax Board (FTB) is one of the state's two major tax collection agencies. The FTB's primary responsibility is to administer California's Personal Income Tax and Bank a nd Corporation Tax laws.
https://lao.ca.gov/analysis_2002/general_govt/gen_10_1730_anl02.htm

A Look at Voter-Approval Requirements for Local Taxes - A Look at Voter-Approval Requirements for Local Taxes [Video]

A Look at Voter-Approval Requirements for Local Taxes - A Look at Voter-Approval Requirements for Local Taxes [Video] To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video A Look at Voter-Approval Requirements for Local Taxes March 20, 2014 In this short video, Senior Fiscal and Policy
https://lao.ca.gov/Videos/Player?playlistId=31