^[PDF] An Overview of the 1997-98 Governor's Budget

Moderate growth in sales and personal income taxes is assumed along with a slight decline in bank and corporation taxes, the latter reflecting both slowing profit growth and the impacts of recently enacted and proposed tax rate reductions.
https://lao.ca.gov/1997/011597_bud_overview/budget_overview_197.pdf

Update on Community College Reserves

Jan 27, 2021 - Local reserves also allow colleges to handl e lower-than-budgeted local property tax receipts or unexpected drops in enrollment. Additionally, local reserves help colleges manage their cash flow and pay their bills while awaiting receipt of funds.
https://lao.ca.gov/Publications/Report/4323

^[PDF] Car Buyers’ Bill of Rights

Taxes Associated With Vehicles. Many state and local government taxes are affected by the sale of vehicles. For instance, the sales tax and vehicle license fee are collected on the sale price of the vehicle.
https://lao.ca.gov/ballot/2003/031105.pdf

^[PDF] Insurance Rate Public Justification and Accountability Act Version 2

Insurance Premium and Corporation Tax. Under current law, insurance companies doing business in California generally pay an insurance premium tax instead of the state corporate income tax. The tax is based on the amount of insurance premiums earned in the state each year.
https://lao.ca.gov/ballot/2011/110736.pdf

^[PDF] Insurance Rate Public Justification and Accountability Act

Insurance Premium and Corporation Tax. Under current law, insurance companies doing business in California generally pay an insurance premium tax instead of the state corporate income tax. The tax is based on the amount of insurance premiums earned in the state each year.
https://lao.ca.gov/ballot/2011/110729.pdf

2011 Initiative Analysis:Insurance Rate Public Justification and Accountability Act Version 2

Insurance Premium and Corporation Tax. Under current law, insurance companies doing business in California generally pay an insurance premium tax instead of the state corporate income tax. The tax is based on the amount of insurance premiums earned in the state each year.
https://lao.ca.gov/ballot/2011/110736.aspx

LAO Publications

Report The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption Format: HTML March 23, 2020 - In this budget analysis brief, we provide background information on the current tax expenditure and assess the merits of the administration’s proposal to expand it.
https://lao.ca.gov/Publications?page=6&year=0&productid=7&categoryid=0

LAO Publications

Report The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption Format: HTML March 23, 2020 - In this budget analysis brief, we provide background information on the current tax expenditure and assess the merits of the administration’s proposal to expand it.
https://lao.ca.gov/publications?page=6&year=0&productid=7&categoryid=0

2001 Budget Analysis: P&I, Part 4a

As discussed in "Part III" of this volume, three taxes are projected to account for 95 percent of the total General Fund rev enues in the budget year. These taxes are the state's personal income tax, sales and use tax (SUT), and bank and corporation tax.
https://lao.ca.gov/analysis_2001/2001_pandi/pi_part_4a_anl01.html

^[PDF] Major Features of California's 2010-11 Budget

The budget package also includes (1) decreases in taxes for certain businesses that sell intangible products and services and (2) reductions in pen- alties for some businesses that are determined to have taxes higher than those reported on their tax returns.
https://lao.ca.gov/reports/2010/bud/major_features/major_features_101210.pdf