^[PDF] LAO 1996 Perspectives and Issues: AN OVERVIEW OF STATE EXPENDITURES

Property tax shifts enacted in 1992-93 and 1993-94 contributed significantly to this decline. These shifts replaced a portion of the state’s education funding with an equivalent amount of local property tax revenues that were shifted from local governments to schools and community colleges.
https://lao.ca.gov/analysis_1996/p964-1.pdf

^[PDF] LAO 1996 Perspectives and Issues: A PERSPECTIVE ON COUNTY FISCAL CONSTRAINTS

Taxing authority for county versions of such revenue generating measures as cigarette taxes, tippler's taxes, or local income taxes has not been granted under state law. And while legislation (Ch 466/90 [SB 2557, Maddy]) now affords counties the ability to levy certain taxes formerly restricted to cities (such as
https://lao.ca.gov/analysis_1996/p965-2.pdf

1996-97 Budget Perspectives and Issues: Major Issues Facing the Legislature

Specifically, the state provides a variety of loans, gr ants, and tax credits to private and nonprofit organizations that build or rehabilitate housing for low-income people. The state Department of Housing and Community Development is currently in the process of transferring one state-administered housing program (Century Freeway) to private management.
https://lao.ca.gov/analysis_1996/p965-6.html

^[PDF] LAO 1997 Budget Analysis: General Government Chapter

LAO 1997 Budget Analysis: General Government Chapter
https://lao.ca.gov/analysis_1997/general_govt_anal97.pdf

1997-98 Budget Analysis, General Government Departments Part 1

Please see our crosscutting issue on the BOE and Franchise Tax Board in this section for our analysis of these requests and their relationship to the state's audit programs. Franchise Tax Board (1730) The Franchise Tax Board (FTB) is one of the state's major tax collecting agencies.
https://lao.ca.gov/analysis_1997/general_govt_depts1-b_anal97.html

1997-98 Budget Analysis, General Government Departments Part 3

The tax check- off provision was to expire at the end of 1996, but Chapter  960, Statutes of 1996 (AB 2955, Knight), extended the tax check-off provision to the end of 1997. History of Fund-Raising Problems.
https://lao.ca.gov/analysis_1997/general_govt_depts3_anal97.html

1997-98 Budget Analysis, General Government Departments Major Issues

Tax Collection Programs Expenditures. The Franchise Tax Board (FTB) and the Board of Equalization (BOE) are the largest revenue collection agencies in the state. Together, both boards collect the state's personal and business income taxes, sales tax, and special use taxes.
https://lao.ca.gov/analysis_1997/general_govt_overview_anal97.html

^[PDF] LAO 1997 Budget Analysis: Health & Social ServicesChapter

The State Board of Equalization, the California courts of appeal ruled that the assessment on lead product manufacturers constituted a tax rather than a fee; and therefore, the assessment requires legislation authorizing such a tax.
https://lao.ca.gov/analysis_1997/health_ss_anal97.pdf

Health and Social Services Departmental Issues

The State Board of Equalization , the California courts of appeal ruled that the assessment on lead product manufacturers constituted a tax rather than a fee; and therefore, the assessment requires legislation au thorizing such a tax.
https://lao.ca.gov/analysis_1997/health_ss_depts1-a_anal97.html

LAO Analysis of the 1997-98 Budget Bill

In 1991-92, realignment legislation shifted $2  billion of health and social services program costs from the General Fund to the Local Revenue Fund, which is funded through state sales taxes and vehicle license fees.
https://lao.ca.gov/analysis_1997/health_ss_overview_anal97.html