2000 Recommended Legislation General Government

Additionally, the Cal-Vet lo an portfolio is declining due to federal restrictions on tax-exempt state bonds (which fund the program) and the aging of the war veteran population. Significant financial and oper ational problems have eroded the state's equity (assets less liabilities) in the Cal-Vet fund by about $200 million.
https://lao.ca.gov/2000/recommended_leg/2000_recommended_leg_gen_gov.html

November 21

One subject about which we currently have unresolved questions involves what the tax status of such bonds will be. It is our present understanding that although such bonds will be tax-exempt at the state level, their tax status at the federal level will depend on the nature of the financing arrangements themselves.
https://lao.ca.gov/2001/sb6x/letter_SB6x_power_authority.htm

^[PDF] Fiscal and Policy Analysis of the California Consumer Power and Conservation Financing Authority

One subject about which we currently have unresolved questions involves what the tax status of such bonds will be. It is our present understanding that although such bonds will be tax-exempt at the state level, their tax status at the federal level will depend on the nature of the financing arrangements themselves.
https://lao.ca.gov/2001/sb6x/letter_SB6x_power_authority.pdf

Get Smart: Reforming the State’s Equipment Financing Program

For example, in the 2002-03 Budget Act , the Legislature approved a $878,000 request by Franchise Tax Broad (FTB) to replace obsolete computer equipment. According to FTB, the request included funding for a GS $Mart loan to purchase the equipment over two years.
https://lao.ca.gov/2003/gs_smart/012903_gs_smart.html

^[PDF] Cal Facts 2006: California's Economy and Budget in Perspective

Horse Racing License Fees 0.4% to 2% Fees/taxes are levied on amounts wagered. Rate is dependent on type of racing and bet, and where the wager is placed. Insurance 2.35% Insurers are subject to the gross premiums tax in lieu of all other taxes except property taxes and vehicle license fees.
https://lao.ca.gov/2006/cal_facts/cal_facts_2006.pdf

^[PDF] California Spending Plan 2008-09: The Budget Act and Related Legislation

Limits Business‑Related Tax Credits to 50 Percent of Liability. The budget package contains a provision that precludes firms with business income over $500,000 from using certain tax credits to reduce their taxes by more than 50 percent.
https://lao.ca.gov/2008/spend_plan/spending_plan_08-09.pdf

^[PDF] MOU Fiscal Analysis: Bargaining Units 1, 3, 4, 11, 14, 15, 17, 20, and 21 (SEIU Local 1000)

. ; The MOUs would provide approximately 1,300 seasonal clerks employed by the Franchise Tax Board and the State Compensa- tion Insurance Fund—currently with a base salary of $1,418 to $1,620 per month—with a 50 cent per hour pay raise effective April 1, 2009.
https://lao.ca.gov/2009/MOU_Fiscal/MOU_various_units_SEIU_Local_1000_040609.pdf

^[PDF] Debt Service Information

Bonded debt service will be paid from the General Fund every year, even if it means that other spending priorities (including education, health, social services, and prisons) have to be cut or taxes have to be raised in order to balance the budget.
https://lao.ca.gov/2009/stadm/debt_service/Debt_Service_Information_Memo_10_30_09.pdf

^[PDF] 1947 Budget Analysis: SECTION II

The taxation of motor vehicles was taken over by the State because of the possibility of more equitable enforcement and more economy in the collection of the tax. It is now proposed that this fee or tax will be transferred entirely to local government.
https://lao.ca.gov/analysis/1947/04_section_2_1947.pdf

^[PDF] 1950 Budget Analysis: PUBLIC UTILITIES COMMISSION

This latter act set up the machinery, whereby every railroad corporation, express corporation, freight forwarder, operator of vessels, motor trans- portation broker and operator of motor vehicles for the transportation of property for hire on the public highways was required to pay into the Transportation Rate Fund a tax of one-fourth of one percent of the gross operating revenue.
https://lao.ca.gov/analysis/1950/24_puc_1950.pdf