^[PDF] "The California Live Within Our Means Act"

Proposal This measure requires that a tax measure be subject to the two-thirds vote requirement if it results in a tax increase for any individual taxpayer—regardless of whether it raises or lowers aggregate taxes.
https://lao.ca.gov/ballot/2005/050083.pdf

^[PDF] "The California Live Within Our Means Act"

Bill Lockyer 6 March 2, 2005 Proposal This measure requires that a tax measure be subject to the two-thirds vote requirement if it results in a tax increase for any individual taxpayer—regardless of whether it raises or lowers aggregate taxes.
https://lao.ca.gov/ballot/2005/050099.pdf

^[PDF] Tax Agency Consolidation: Remittance and Return Processing

One of the adverse consequences of having three separate tax agencies is the considerable confusion it creates for some taxpayers. The uncertainty regarding what tax agency is responsible for what tax results in additional compliance costs for certain taxpayers.
https://lao.ca.gov/2005/tax_agcy_consolidation/tax_consolidation_011005.pdf

^[PDF] 1965 Budget Analysis: Fiscal

The board makes a systematic effort to in- form the public of the requirements of the income tax laws and to 488 Item 149 Franchise Tax Franchise Tax Board-Continued facilitate timely filing of accurate returns.
https://lao.ca.gov/analysis/1965/10_fiscal_1965.pdf

2001 Initiative Analysis: Gaming Control Act

In addition, surrounding local governments could receive increased revenues from taxes relating to secondary economic activity in their areas resulting from the gaming operations. Summary This initiative could result in tax revenues to state and local governments combined of hundreds of millions of dollars annually.
https://lao.ca.gov/ballot/2001/011027_INT.htm

Nonprofits and the Property Tax [Publication Details]

Feb 3, 2014 - Nonprofits and the Property Tax [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/2897

2002-03 Budget Analysis: General Government, Board of Equalization (0860)

The BOE i s also the final administrative appellate body for personal income and corporation taxes that the Franchise Tax Board (FTB) administers, as well as for the taxes that BOE administe rs. The BOE is governed by a constitutionally established five-member board--four elected members and the State Controller.
https://lao.ca.gov/analysis_2002/general_govt/gen_8_0860_anl02.htm

^[PDF] The California Modernization and Economic Development Act of 2013 (Amendment 1-S)

Proposal New Oil and Gas Severance Tax to Fund Public Programs. The measure imposes a 9.5 percent tax on the value of all oil and gas extracted in California or its state offshore waters that extend out three miles from the coastline.
https://lao.ca.gov/ballot/2013/130095.pdf

Overview of the 2005-06 May Revision

California's Tax Amnesty Program The Basic Program California created a limited-term tax amnesty program as part of its enacted 2004-05 budget. Its last amnesty program was in 1984-85. The new amnesty program applied to the three major General Fund taxes —the personal income tax, corporation tax, and sales and use tax.
https://lao.ca.gov/2005/may_revision/051605_may_revision.htm

^[PDF] 1947 Budget Analysis: SECTION III

In the case of the inheritance tax, payments are usually made six months and frequently a year after the tax is due. In the case of large estates, the time may be even longer. ' Only approximately 15 percent of the general tax revenue comes from taxes on alcoholic beverages, inheritances and the insurance busi- ness.
https://lao.ca.gov/analysis/1947/05_section_3_1947.pdf