2011 Initiative Analysis: 2012 Automobile Insurance Discount Act (Amendment #1-S)

Insurance Premium Tax. Insurance companies doing business in California currently pay an insurance premium tax instead of the state corporation tax. The premium tax is based on the amount of insurance premiums earned in the state each year for automobile insurance as well as for other types of insurance coverage.
https://lao.ca.gov/ballot/2011/110461.aspx

^[PDF] The California Clean Energy Jobs Act

Background Corporate Tax Structure. For tax purposes, firms in the United States report their profits at the national level and not on a state level. Thus, states have devised a process known as “apportionment” to determine what fraction of a multistate firm’s profits they can tax.
https://lao.ca.gov/ballot/2011/110748.pdf

2011 Initiative Analysis:The California Clean Energy Jobs Act

Background Corporate Tax Structure. For tax purposes, firms in the United States report their profits at the national level and not on a state level. Thus, states have devised a process known as “apportionment ” to determine what fraction of a multistate firm ’s profits they can tax.
https://lao.ca.gov/ballot/2011/110748.aspx

The 2017-18 Budget: Analysis of the May Revision Education Proposals

May 15, 2017 - LAO Estimates of Property Tax Revenue Slightly Above May Revision Estimates. Compared with the administration ’s estimates of property tax revenue, our estimates are $96  million (0.5  percent) higher in 2016 ‑17 and $169  million (0.8  percent) higher in 2017 ‑18.
https://lao.ca.gov/Publications/Report/3670

2001-02 Budget Analysis: General Government Overview

Tax Collection Programs Expenditures. The Franchise Tax Board and the Board of Equalization are the largest revenue collection agencies in the state. Between them, the boards collect the state's personal and business i ncome taxes, sales tax, and special use taxes.
https://lao.ca.gov/analysis_2001/general_govt/gen_02_overview_anl01.htm

2005 Initiative Analysis: The California Live Within Our Means Act (version1)

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.htm

California's Economy and Taxes

State income tax withholding on this equity pay has grown notab ly, reaching  6 percent in the last few years. The recent jump in these companies ' stock prices, which affects withholding on equity pay,  has  bolstered otherwise weak income tax withholding during 2023.
https://lao.ca.gov/LAOEconTax?tagId=56

^[PDF] The 2012-13 Budget: Overview of the May Revision

Revised Tax Initiative Proposal Is Centerpiece of Governor’s Plan. In March, the Governor introduced a revised temporary tax initiative with lower sales and use tax (SUT) rates and higher PIT rates on higher-income Californians.
https://lao.ca.gov/reports/2012/bud/may_revise/overview-may-revise-051812.pdf

^[PDF] Redevelopment After Reform: A Preliminary Look

As discussed earlier, Chapter 942 limited RDA authority to provide pass-through revenues to local taxing agencies. As a result, many Legislative Analyst's Office 20 taxing agencies will receive lower future tax revenues when land is placed under redevelopment than they could have received under the 1993 CRL.
https://lao.ca.gov/1994/reports/redevelopment_after_reform_217_1294.pdf

^[PDF] 1958 Budget Analysis: Miscellaneous

Since there are no records to verify that any specified part of the motor vehicle fuel tax collections, not claimed for refund, represents tax paid on. fuel used for marine uses, any apportionment from the fuel tax would be based upon an arbitrary legislative determination.
https://lao.ca.gov/analysis/1958/24_misc_1958.pdf