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] 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 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

^[PDF] California Community Colleges: Raising Fees Could Mitigate Program Cuts and Leverage More Federal Aid

Figure 1 summarizes the features of the federal American Opportunity tax credit (AOTC), Lifetime Learning Credit, and tuition and fee tax deduction. As we note in our Figure 1 Federal Tax Benefits Applied Toward Higher Education Fees 2009 American Opportunity Credit Lifetime Learning Credit Tuition and Fee Deduction • Directly reduces
https://lao.ca.gov/2009/edu/ccc_fees/ccc_fees_061109.pdf

^[PDF] Assessing California's Vison for Higher Education: The Master Plan at 50

Recognizing the sub- stantial public investment in higher education, the Master Plan called for “scrupulous policy planning to realize the maximum value from the tax dollar,” including such strategies as fuller use of facilities and better coordination among edu- cational institutions.
https://lao.ca.gov/2009/edu/master_plan_intro/master_plan_intro_111209.pdf

^[PDF] 2009-10 Budget Analysis Series: California's Cash Flow Crisis

In the second half of the fis‑ cal year, some months (especially February and March) saw cash flow deficits, while other months (particularly April, due to personal income tax payments) saw cash flow surpluses.
https://lao.ca.gov/2009/stadm/cash_flow/cash_flow_011409.pdf

^[PDF] 1945-47 Legislative Auditor's Report: Section III

Federal Activities Affect California Tax Receipts . We also believe that the continuation of high Federal taxes will eventually have a measurable effect upon business and tax receipts to the State of California.
https://lao.ca.gov/analysis/1945/04_section_3_1945-47.pdf

^[PDF] 1947 Budget Analysis: State Board of Equalization

The policy now being pursued by the Board makes evasion of the tax profitable. The worst penalty to which an offender is subject is a 25 percent penalty based on the tax recovered. If the auditor oyerlooks any tax, the offender profits by that much money.
https://lao.ca.gov/analysis/1947/22_equalization_1947.pdf