LAO 2007 Budget Analysis: Funding for Transportation Programs

The PTA has been traditionally funded by sales tax on diesel fuel and a portion of the sales tax on gasoline. Some PTA revenues come from “spillover”-the amount that gasoline sales tax revenues at the 4.75 percent rate exceed the amount generated from sales tax on all other goods at the 0.25 percent rate.
https://lao.ca.gov/analysis_2007/transportation/tran_02_anl07.aspx

Alternative Energy Manufacturing Sales and Use Tax Exclusion (SB 71) Program [Publication Details]

Oct 19, 2011 - Alternative Energy Manufacturing Sales and Use Tax Exclusion (SB 71) Program [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/2527

California's New Minimum Wage: Who are California's Low-Wage Workers? [EconTax Blog]

Dec 6, 2016 - Follow @LAOEconTax on Twitter for regular California economy and tax updates.  
https://lao.ca.gov/LAOEconTax/Article/Detail/223

Overview of Special Education Funding Models

Dec 17, 2021 - For example, California school districts are constitutionally restricted in their ability to raise local revenue due to Proposition  13 (1978), whereas districts in many other states are able to raise local taxes if they have extraordinarily high special education costs.
https://lao.ca.gov/Publications/Report/4486

LAO 2005 Budget Perspectives and Issues: Transportation Funding Instability Continues

From 1998-99 through 2005-06, however, inflation-adjusted state gas tax revenues are projected to decline 8  percent while vehicle-miles traveled increase by more than 16  percent. The decline in the real value of the gas tax means that the costs of the things the gas tax is used to buy are increasing faster than the gas tax revenue.
https://lao.ca.gov/analysis_2005/2005_pandi/pi_part_5_4_trans_funding_anl05.htm

The 2019-20 Budget: California Spending Plan—Resources and Environmental Protection

Oct 17, 2019 - Similar to 2018 ‑19, some of these allocations —specifically backfilling the State Responsibility Area (SRA) fee suspension ($76  million) and the expanded manufacturing sales tax exemption ($64  million) —are “taken off the top ” before determining continuous appropriations.
https://lao.ca.gov/Publications/Report/4103

California's Fiscal Outlook 2000-01 Through 2005-06 Part 1

These include (1) the diversion of sales taxes for transportation pur poses included in the 2000-01 Budget Act , (2) the certification of the quarter-cent sales tax reduction, and (3) the fiscal effects of targeted tax reductions enacted with this year's budget.
https://lao.ca.gov/2000/fisc_outlook/111500_fiscal_outlook.html

2009 Initiative Analysis: The Tax, Regulate, and Control Cannabis Act of 2010

The actual amount of revenues generated, however, would depend upon whether the Legislature chooses to adopt an excise tax, the rate of such a tax, and how the measure changed the consumption and sales price of marijuana.
https://lao.ca.gov/ballot/2009/090485.aspx

^[PDF] 2009-10 Budget Analysis Series: The Fiscal Outlook Under the February Budget Package

The duration of the tax depends on whether Proposition 1A passes. If the measure fails, the higher tax will lapse on July 1, 2011. If the measure passes, the tax increase will be extended for one year.
https://lao.ca.gov/2009/bud/feb_overview/feb_overview_031309.pdf

LAO Economy and Taxes

Report Abusive Tax Shelters: Impact of Recent California Legislation Format: HTML January 27, 2006 - In recent years, the prevalence of illegal or “abusive” tax shelters (ATS) has increased dramatically.
https://lao.ca.gov/Policy-Areas?areaId=8&category=0&year=0&page=13