LAO 2003-04 Budget Analysis: Education, Basic Aid Districts

There are two types of basic aid districts: "Excess " Tax districts . These districts receive more local property taxes than is needed to fully fund district revenue limits. In 2001-02, there were 60 excess tax districts.
https://lao.ca.gov/analysis_2003/education/ed_8_basicaid_anl03.htm

LAO 2003-04 Budget Analysis: Education, California Community Colleges (6870)

And, as noted earlier, students eligible for federal higher education tax credits would have this additional cost fully offset by reduced federal taxes. Even at $25 Per Unit, CCC Fees Would Remain Lowest in Nation.
https://lao.ca.gov/analysis_2003/education/hied_09_6870_anl03.htm

LAO 2003-04 Budget Analysis: General Government, California Gambling Control Commission (0855)

Yet, in our assessment, it is unlikely that the Governor will secure $1.5  billion in budget-year revenues because:   Under federal law, the Governor cannot impose a tax on the tribes, therefore, the tribes must agree to pay any additional monies.
https://lao.ca.gov/analysis_2003/general_govt/gen_13_0855_anl03.htm

LAO 2003-04 Budget Analysis: General Government, Board of Equalization (0860)

This involves the acquisition of cigarettes in other states or other countries (with lower excise taxes than California's or no excise taxes at all) and their transportation into California without the payment of the tax.
https://lao.ca.gov/analysis_2003/general_govt/gen_14_0860_anl03.htm

^[PDF] LAO 2003 Budget Analysis: General Government Chapter

(This tax is in addition to unemployment taxes that support ben- efit payments.) When reserves in the federal accounts for administration, extended benefits, and loans reach statutory caps, the excess is distrib- uted to states based on their share of FUTA taxes paid.
https://lao.ca.gov/analysis_2003/general_govt/gengov_anl03.pdf

LAO 2003 Budget Analysis: Transportation, Overview

The slightly higher 2003-04 funding level reflects the projected increase in diesel and gasoline sales tax revenues into the PTA. The amount, however, d oes not include about $42  million that otherwise would be made available to the program under Proposition  42.
https://lao.ca.gov/analysis_2003/transportation/tran_1_ov_anl03.htm

2004-05 Budget Perspectives and Issues: Major Expenditure Proposals in the 2004-05 Budget

Gas Tax Is a Logical Transportation Funding Source. Transportation spending has traditionally been funded by an excise tax on gasoline and diesel fuel. This tax has several qualities that make it a logical source for transportation funding: Roughly a User Fee.
https://lao.ca.gov/analysis_2004/2004_pandi/pi_part_4b_anl04.htm

LAO 2004 Budget Analysis: Department of Motor Vehicles

Additionally, the department licenses and regulates vehicle-related businesses such as automobile dealers and drive r training schools, and also collects certain fees and tax revenues for state and local agencies.
https://lao.ca.gov/analysis_2004/Transportation/trans_06_2740_anl04.htm

LAO 2004 Budget Analysis: Education Overview

Test 1—Percent of General Fund Revenues Approximately 34.7  percent of General Fund plus local property taxes. Requires that K-12 schools and the California Community Colleges (CCC) receive at least the same share of state General Fund tax revenues as in 1986 ‑87.
https://lao.ca.gov/analysis_2004/education/ed_01_ov_anl04.htm

LAO 2004 Budget Analysis: Revenue Limits

In addition, excess tax revenues also should not be included in the consolidation, as this would permanently award the higher funding levels resulting from the high level of property tax revenues to these districts.
https://lao.ca.gov/analysis_2004/education/ed_09_revlimits_anl04.htm