^[PDF] Abusive Tax Shelters: Impact of Recent California Legislation

Abusive TAx shelTers Under both the state’s personal income tax (PIT) and the corporation tax (CT), tax- payers are able to shelter certain income from taxation. Some of these forms of shelter- ing are explicitly allowed under the tax code.
https://lao.ca.gov/2006/abusive_tax_shelters/abusive_tax_shelters_012706.pdf

^[PDF] Overview of the 2006-07 May Revision

Total receipts through early May are up by nearly $4.5 billion relative to the January forecast, with over three-fourths of the gain related to much stronger-than- expected personal income tax final payments filed in April.
https://lao.ca.gov/2006/may_revise/may_revise_051506.pdf

SANDAG: An Assessment of Its Role in the San Diego Region

While this authority is significant, SANDAG has no authority to propose new taxes, and assessments to support major programs other than transportation. SANDAG also has no authority to affect the prices San Diegans pay for public and qu asipublic services (such as parking, use of most roads, or water) or the allocation of property or sales tax revenues among local agencies.
https://lao.ca.gov/2006/sandag/sandag_033006.htm

^[PDF] Supplemental Report of the 2006 Budget Act

Supplemental Report of the 2006 Budget Act Page 12 Supplemental Report of the 2006 Budget Act Page 13 STATE AND CONSUMER SERVICES Item 1730-001-0001—Franchise Tax Board 1. Tax Expenditure Program Reporting.
https://lao.ca.gov/2006/supp_report/supp_rpt_2006.pdf

Funding for Transportation: What the New Federal Act Means for California

Because fuel excise tax revenues to the HTF were lower than projected in 2003, for example, this resulted in a downward fund adjustment to many highway and safety programs. However, under the new federal act, funding to highway and safety programs would not be reduced when tax revenues decline so long as the HTF balance exceeds $6 billion.
https://lao.ca.gov/2006/trans_SAFETEA/trans_SAFETEA_011906.htm

^[PDF] California Travels Financing Our Transportation

Similarly, the increasing popularity of hybrid vehicles could result in a corresponding reduction in gas tax revenues as total gas consumption de- clines. For example, if the increasing market share of hybrid vehicles lead to a doubling in fuel economy, the Legislature could consider doubling the gas tax to ensure that total gas tax revenues remain at their current level into the future. ➢ Taxing Alternative Fuels.
https://lao.ca.gov/2007/ca_travels/ca_travels_012607.pdf

^[PDF] California's Fiscal Outlook: LAO Projections 2007-08 Through 2012-13

The rest of the shortfall results from an overestimate of K‑14 property taxes. Because school property taxes generally offset the General Fund share of Proposition 98 funding, the downward adjustment in the K‑14 share of property tax revenue results in a dollar‑for‑dollar increase in the General Fund share.
https://lao.ca.gov/2007/fiscal_outlook/fiscal_outlook_07.pdf

^[PDF] Supplemental Report of the 2007 Budget Act: 2007-08 Fiscal Year

Item 1730‑001‑0001—Franchise Tax Board 1. Contact Center. By October 1, 2008, Franchise Tax Board shall submit a report to the Department of Finance and the appropriate fiscal committees of the Legisla‑ ture on the status of Customer Service in the Taxpayer and Tax Practitioner Con‑ tact Center, including the following: • The average wait time
https://lao.ca.gov/2007/supp_report/supp_rpt_2007.pdf

^[PDF] Overview of the 2008-09 May Revision

A one‑cent sales tax increase would provide $6 billion on an annual basis. Following elimina‑ tion of the temporary tax increase, the adminis‑ tration proposes that residents receive tax rebates at some point in the future that in the aggregate would equal the amount of revenues collected.
https://lao.ca.gov/2008/bud/may_revise/may_revise_051908.pdf

^[PDF] Overview of the Governor's Special Session Proposals

New Taxes The Governor is proposing two new revenue sources: taxing some services and an oil sever‑ ance tax. Tax on Services. The state currently applies the sales and use tax to tangible goods, not to services.
https://lao.ca.gov/2008/bud/nov_revise/nov_revise_overview_111108.pdf