^[PDF] 2001-02 Budget Bill Conference Committee Version

In addition, an offset- ting reduction of $100 million in estate taxes was adopted to reflect the effect of recent federal law changes. § Expenditures. The Conference Committee's General Fund expenditure total is $79.1 billion, which is $587 million less than the May Revision.
https://lao.ca.gov/2001/budget_packets/062601_conference_floor.pdf

^[PDF] California's Fiscal Outlook: LAO Projections 2001-02 Through 2006-07

In addition, if the stock is held for at least one year, a reduced federal preferential capital gains tax rate applies as opposed to the regular tax rate. Thus, qualified options can benefit both from having the taxes on their gains deferred and being taxed at a lower rate.
https://lao.ca.gov/2001/fisc_outlook/fiscal_outlook_2001.pdf

Fiscal Oulook 2001, Chapter 3

In addition, if the stock is held for at least one year, a reduced federal preferential capital gains tax rate applies as opposed to the regular tax rate. Thus, qualified options can benefit both from having the taxes on their gains deferred and being taxed at a lower rate.
https://lao.ca.gov/2001/fisc_outlook/fiscal_outlook_2001_ch3.html

California's Tax System: A Primer, Chapter 1

Certain tob acco-related taxes and sales taxes also go into special funds to support health programs and local governments, respectively. Included among other state taxes are the gross premiums insurance tax, alcoholic beverage taxes, cigarette and tobacco taxes, estate tax,
https://lao.ca.gov/2001/tax_primer/0101_taxprimer_Chapter1.html

California's Tax System: A Primer, Chapter 5

California's Tax System: A Primer, Chapter 5 Legislative Analyst Office, January 2001 California's Tax System Chapter 5 Other State Taxes California imposes an insurance tax; estate tax; alcoholic beverage tax; and various tobacco-related, gambling-related, and motor vehicle-related levies.
https://lao.ca.gov/2001/tax_primer/0101_taxprimer_chapter5.html

California's Tax System: A Primer, Chapter 6

Other Taxes Local governments impose a variety of other general taxes, including: documentary transfer taxes, admissions taxes, and parking taxes. In addition, special taxes such as the Mello- Roos Community Facilities Tax, library services tax, parcel
https://lao.ca.gov/2001/tax_primer/0101_taxprimer_chapter6.html

^[PDF] CAL Facts 2002: STATE BUDGET

The remaining one-quarter ($4.3 billion) of state opera- tions supports a wide range of programs, including the Department of Forestry, various health-related depart- ments, and the tax-related agencies.
https://lao.ca.gov/2002/cal_facts/state_budget.pdf

Senate Floor Packet

Adopts almost all of the $3.8 billion in tax increases and revenue accelerations proposed in the May Revision. These include a one-year increase in the vehicle license fee (VLF), a twoyear suspension of net operating loss deductions, and an increase in the cigarette tax of 50 cents per pack.
https://lao.ca.gov/2002/floor_packets/052902_sen_floor_packet.html

Budget Package--AB 425 and Related Trailer Bills

Major Features Revenues Increased revenues of $3.9 billion from tax rate increases, tax expenditure changes, and administrative-related actions. Key tax provisions include an increase in Vehicle License Fee rate from 0.65 percent to 1.5 percent, two-year suspension of net operating loss deductions, and increased taxes on cigarettes of 63 cents per pack (for a total tax of $1.50 per pack).
https://lao.ca.gov/2002/floor_packets/070102_budget_package.html

^[PDF] Budget Package 2002-03

Revenues • Increased revenues of $3.9 billion from tax rate increases, tax expenditure changes, and administrative-related actions. • Key tax provisions include an increase in Vehicle License Fee rate from 0.65 percent to 1.5 percent, two-year suspension of net operating loss deductions, and increased taxes on ciga- rettes of 63 cents per pack (for a total tax of $1.50 per pack). !!!!!
https://lao.ca.gov/2002/floor_packets/070102_budget_package.pdf