^[PDF] The Distribution of K-12 Education General Purpose Funds

In addition, excess taxes has some of the characteristics of a local-option tax, such as parcel taxes. In excess tax districts, high property tax revenues result, in part, from increasing property values that are generated when families and businesses choose to locate in these districts.
https://lao.ca.gov/2003/k12_fund_distribution/K12_General_Purpose_Funds_122203.pdf

Major Features of the 2003 California Budget

It does not, however, include the May R evision revenue proposals relating to new realignment taxes, the suspension of the teachers' tax credit for an additional year, or the extension of the manufacturers' investment tax credit.
https://lao.ca.gov/2003/major_features_03-04/major_features_03-04.html

Supplemental Report 2002-03

https://lao.ca.gov/2003/supp_report/supp_rpt_2003_budget_act.html

^[PDF] 2004-05: Overview of the Governor’s Budget

The Governor proposes an approach that relies on substantial spending cuts; a large shift of property taxes from local governments; as well as additional borrowing, deferrals, and fund shifts. Also, while raising certain fees, the proposal avoids new taxes.
https://lao.ca.gov/2004/budget_overview/130104_budget_overview.pdf

^[PDF] Cal Facts 2004: State Budget

The remaining roughly one-quarter ($5.1 billion) of state operations supports a wide range of programs, including various health-related departments and programs and the tax-related agencies. State Operations Spending In Billions Department of Corrections $5.6 Debt Service 3.1 University of California 2.7 California State University 2.4 All Other 5.1 State Operations STATE BUDGET
https://lao.ca.gov/2004/cal_facts/cal_facts_state%20budget_2004.pdf

An Initial Assessment of the California Performance Review: Overview and Reorganization

Similarly, while the creation of a new tax commission may result in some added efficiencies in the collection and auditing of certain taxes, the exclusion of the BO E from the consolidation means that the state's two largest taxes —the personal income tax and sales tax —will continue to be administered by separate agencies.
https://lao.ca.gov/2004/cpr/082704_cpr_review_ov.htm

An Initial Assessment of the California Performance Review: Section 3, Key Proposals

However, we question the reasonableness of attributing to CPR the fiscal effect of a statutory change in federal tax policy. One of the CPR's funding recommendations is a ballot measure to protect the transfer of gasoline sales tax revenue to transportation.
https://lao.ca.gov/2004/cpr/082704_cpr_review_s3.htm

^[PDF] The 2004-05 Budget Bill, SB 1113, as Amended

Includes new revenues from higher education fees, a two-year suspension of the teachers’ tax credit, tax amnesty, and a two- year rule change related to the use tax on out-of-state purchases of certain items such as yachts and airplanes.
https://lao.ca.gov/2004/floor_packet/072804_Floor_sb1113.pdf

^[PDF] An Assessment: Governor's Local Government Proposal

VLF Backfill for Property Tax Swap • Shifts $4.1 billion of K-14 district property taxes to cities and counties as replacement for VLF “backfill” revenues. (As a result, the state would have higher spending on schools—to compensate for the property tax loss—and commensurate lower spending on VLF backfill payments.)
https://lao.ca.gov/2004/local_gov/052404_loc_gov_proposal.pdf

Proposition 50 Resources Bond: Funding Eligibility of Private Water Companies

Tax-Exempt Status of the Bonds Federal Requirement. Under federal tax rules, the tax-exempt status of a single state general obligation bond issue is lost if more than $5  million or 5  percent of the bond issue's proceeds (whichever is less) is used to make loans for "private use " purposes.
https://lao.ca.gov/2004/prop_50/051404_Prop_50_Bonds.htm