Cal Facts 2006 Program Trends

Some of these taxes also contribute to local transportation f unding. Californians pay the following taxes at the pump: 18 cents in state “gas” tax for each gallon of gasoline and diesel fuel. 18.4 cents in federal tax for each gallon of gasoline and 24.4 cents for each gallon of diesel fuel. 7.25 percent minimum state and local
https://lao.ca.gov/2006/cal_facts/2006_calfacts_trends.htm

The 2011-12 Budget: Overview of the May Revision

Risk of Tax Proposals Not Passing and Having a Deferral Means Some Districts Still Likely to Make Cuts. Unless the state adopts tax proposals prior to July 1, many school districts likely will feel compelled to continue making budget and staffing decisions assuming no such tax proposals.
https://lao.ca.gov/reports/2011/bud/may_revise/may_revise_051911.aspx

^[PDF] 2009-10 Budget Analysis Series: General Government

Penalize Taxpayers Claiming Baseless and Overstated Tax Refunds. Taxpayers can claim a tax refund on their income tax if the tax they owe is less than the amount they paid during the tax year through withholding.
https://lao.ca.gov/analysis_2009/general_govt/gengov_anl09.pdf

^[PDF] Overview_May_Revision_CCC_60509

Figure 4 Agenda Page 42—Item 6870-101-0001— Community College Fees June 5, 2009 Page 4 American Opportunity Credit Lifetime Learning Credit Tuition and Fee Deduction Directly reduces tax bill and/or provides partial tax refund to those without suffi- cient income tax liability.
https://lao.ca.gov/handouts/conf_comm/2009/Overview_of_May_Revision_CCC_60509.pdf

December 1997 Cal Update

In the 1970s, the rapid rise in home values and the subsequent growth in property tax bills crea ted the widespread desire to lower property taxes. This movement culminated in 1978 with the passage of Proposition 13, which reduced property tax revenues by more than 50 percen t.
https://lao.ca.gov/1997/cal_update/dec_97_calupdate.html

^[PDF] The California Deficit Prevention Act (version 3)

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/2005/050038.pdf

Initiative Analyses

File No. 2009-095 The McCauley-Rosen Wealth Tax and Oceans Preservation Act The measure institutes a state wealth tax that levies a new tax on the net assets of state residents as of January 2010 equal to roughly 40 percent on the first $2.5 million of wea lth and 55 percent on amounts in excess of $2.5 million.
https://lao.ca.gov/BallotAnalysis/Initiatives?page=34

^[PDF] Voting requirements for increasing state revenues through taxes or fees

Provisions of the Initiative The measure amends the Constitution in the following manner: Voting Requirements for Tax Increases. The measure affirms that any change in taxes enacted for the purpose of increasing revenues from an existing tax or a newly established tax requires a vote of two-thirds of the Legislature.
https://lao.ca.gov/ballot/2003/030523.pdf

1999 Initiative Analysis: After School Education and Gang Prevention Act

Proposal This measure: Increases--beginning July 1, 2001--the sales tax by 0.1  percentage point and the use tax by 0.1  percentage point. Appropriates the funds from these tax increases for grants to public and nonprofit agencies for after-school enrichment programs and for gang risk-prevention programs.
https://lao.ca.gov/ballot/1999/990411_INT.html

^[PDF] 1780 / TAX RELIEF Item 9100 HOMEOWNERS'

1780 / TAX RELIEF Item 9100 HOMEOWNERS' PROPERTY TAX RELIEF-Continued Because the homeowners' exemption is fixed at $7,000 of full value, state costs for this program are not affected by changes in property values or the limits on assessed value growth set by Proposition 13.
https://lao.ca.gov/analysis/1982/13_tax_relief_1982.pdf