LAO Economy and Taxes

Prior to these laws, the Board of Equalization (BOE) had administrative and appeals responsibilities for many taxes and fees. The laws created two new departments—the California Department of Tax and Fee Administration (CDTFA) and the Office of Tax Appeals (OTA)—and transferred most of BOE’s duties to these departments.
https://lao.ca.gov/Policy-Areas?areaId=8&category=0&year=0&page=6

California's Economy and Taxes

California's Economy and Taxes Our new Fiscal Outlook projects that school property taxes will be notably higher than assumed in the 2017-18 Budget Act .   How Will Aging Baby Boomers Affect Future Property Tax Revenues?
https://lao.ca.gov/LAOEconTax?tagId=33

^[PDF] January 1999 State Corporate Taxation of Sales to the Federal Government

In this case, the company’s taxes fall by a more significant amount—about $2.2 million (or roughly 6 per- cent)—while its annual after-tax rate of return increases to 9.6 percent. Conclusion. These scenarios suggest that a shift by California from origin to destina- tion would have a modest impact on a “typical” company’s combined federal-state tax payments and its after tax rate-of-return.
https://lao.ca.gov/1999/990121_scr44_bct_fed_sales.pdf

^[PDF] The Schools and Local Public Safety Protection Act of 2012

Taxes and Revenues The General Fund is supported primarily from income and sales taxes paid by individuals and businesses. Hon. Kamala D. Harris 2 March 16, 2012 Income Tax. The personal income tax (PIT) is a tax on income earned in the state and is the state’s largest revenue source.
https://lao.ca.gov/ballot/2012/120208.pdf

2012 Initiative Analysis:

Taxes and Revenues The General Fund is supported primarily from income and sales taxes paid by individuals and businesses. Income Tax. The personal income tax (PIT) is a tax on income earned in the state and is the state ’s largest revenue source.
https://lao.ca.gov/ballot/2012/120022.aspx

2011 Initiative Analysis:The Schools and Local Public Safety Protection Act of 2012

Taxes and Revenues The General Fund is supported primarily from income and sales taxes paid by individuals and businesses. Income Tax. The personal income tax (PIT) is a tax on income earned in the state and is the state ’s largest revenue source.
https://lao.ca.gov/ballot/2011/110784.aspx

^[PDF] Major Financial Legislation Enacted in 1987

Federal Tax Conformity Chapter 1138 - Assembly Bill 53 (Klehs) This measure substantially conforms California's Personal Income Tax (PIT) law to the new federal income tax law (the federal Tax Reform Act of 1986).
https://lao.ca.gov/reports/1987/11_87_major_financial_legislation_enacted_in_1987.pdf

^[PDF] The 1989-90 Budget: Perspectives and Issues

Chart 12 indicates that 91 percent of these revenues will come from three large taxes--the personal income tax, the sales and use tax, and the bank and corporation tax. The remaining 9 percent of revenues is derived from the insurance tax, interest income from investments, death-related taxes and various other sources.
https://lao.ca.gov/analysis/1989/pandi_89_part3.pdf

LAO 2003-04 Budget Analysis: General Government, Overview

The two largest tax relief components are the VLF realignment backfill ($987  million) and the homeowners' property tax exemption ($419  million) programs. Tax Collection Programs The Franchise Tax Board (FTB) and the Board of Equalization (BOE) are the state's two major revenue collection agencies.
https://lao.ca.gov/analysis_2003/general_govt/gen_1_ov_anl03.htm

^[PDF] InitiativAmend the Constitution to allow and facilitate future, but unknown, legislative actions that could substantially increase state healthcare spending and associated tax revenues.e Letter

The above constitutional changes would allow and facilitate potentially large increases in new tax revenues dedicated to healthcare spending. Potential Redirection of Existing Tax Revenues. In addition to new taxes, the measure’s provisions would apply to the redirection of existing state tax revenues to the HCTF.
https://lao.ca.gov/ballot/2017/170547.pdf