The 2020-21 Budget: Taxation of E-Cigarettes

Feb 24, 2020 - How Would the Tax Rate Affect Compliance With the Tax? In general, we would expect higher tax rates to reduce tax compliance more than lower rates. For example, a higher tax rate would give consumers a stronger incentive to avoid the tax by purchasing e ‑cigarettes from out ‑of ‑state over the Internet.
https://lao.ca.gov/Publications/Report/4171

^[PDF] The 1982-83 Budget: Perspectives and Issues

Specifically, we analyze the Governor's proposed fiscal relief package which provides for a $503 million reduction in aid to cities and counties, as well as the proposal that would allow counties to recoup some of the loss by implementing a new procedure for reassessing property.
https://lao.ca.gov/analysis/1982/pandi_82_Part2.pdf

^[PDF] Charitable Hospital Executive Compensation Act of 2014

A public hospital is operated by the state of California, a county, a city, the University of California, a local health district or authority, or any other political subdivision of the state. A private hospital is typically operated by a corporation (either for-profit or nonprofit).
https://lao.ca.gov/ballot/2013/130683.pdf

Core Funding for County Offices of Education (COEs) [EdBudget]

Jul 10, 2018 - Core Funding for County Offices of Education (COEs) [EdBudget] a Reflects final apportionments as reported by the California Department of Education. b Reflects the administration's estimates. c Consists of less than $1 million annually to provide (1) every COE with a minimum of $200 per pupil from the Education Protection Account and (2) an add-on for a high school serving foster youth in San Diego county (discontinued in 2018-19).
https://lao.ca.gov/Education/EdBudget/Details/196

Achieving Better Outcomes for Adult Probation

Achieving Better Outcomes for Adult Probation Chronology of State Funding for Probation in California 1903 Legislature enacts the state ’s first probation laws. 1965 Legislature establishes the Probation Subsidy Act, which provided counties with up to $4,000 for each adult or juvenile offender sentenced to probation instead of prison. 1978 Legislature replaces the Probation
https://lao.ca.gov/2009/crim/Probation/probation_052909.aspx

^[PDF] Governor's Proposed Alcohol and Drug Program Shift

Full fi scal responsibility was shifted to the counties in 2011 for the programs listed below and they will be supported with local revenue funds which consist of sales tax and vehicle license fees.  Drug Medi-Cal Program.
https://lao.ca.gov/handouts/health/2012/Alcohol_Drug_Program_Shift_2_21_12.pdf

Highlights of the 99-00 Analysis of the Budget Bill

Franchise Tax Board Performance Audit In 1998, the Franchise Tax Board contracted for a performance audit of the department. The audit report found several areas in the department's operations that needed imp rovements and made recommendations accordingly. ( Analysis, page F-67 .)
https://lao.ca.gov/analysis_1999/0299_99-00_highlights.html

The 2021-22 Budget: Interest Payment on Federal Unemployment Insurance Loan

Feb 10, 2021 - UI Program Is Financed With Payroll Taxes Paid by Employers. Employers pay both state and federal UI payroll taxes. State UI tax revenues are deposited into the state ’s UI trust fund to pay benefits to unemployed workers.
https://lao.ca.gov/Publications/Report/4360

^[PDF] Proposition 87 The Clean Alternative Energy Act

Costs to collect the severance tax are excluded from this cap on administrative costs. In addition, there will likely be minor costs to local property tax assessors in oil producing counties to cover increased assessment activity.
https://lao.ca.gov/handouts/resources/2006/Prop_87_09_12_06.pdf

^[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