Proposition 10: What Role Should the Legislature Play in Its Implementation?

Second, the measure increases the existing excise tax on these products by the equivalent of a 50 cent per pack increase in the tax on cigarettes. This latter effect--which begins July 1, 1999occurs because under current la w an increased tax on cigarettes also triggers an increased tax on other tobacco products.
https://lao.ca.gov/1999/011399_prop10.html

^[PDF] California Tax Policy and the Internet: Supplements

Would both be taxed? Would neither be taxed? Or, would only the physical one be taxed? 20 SUPPLEMENT D-6 TAX-POLICY PRINCIPLES AND INTERNET-RELATED TAX ISSUES There are several key tax-policy principles that economists and public finance ex- perts typically suggest should be recognized when dealing with tax-policy issues.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_supplement.pdf

Addressing the State's Fiscal Problem; 12-19-2001

Broadening Tax Bases and Raising Tax Rates. A sales tax rate increase and two temporary high-income personal income tax (PIT) brackets both were used to help solve the 1990s' budget shortfalls. Today, the full-year revenue gain from a one-half cent sales tax increase and high-income tax brackets would be roughly $2  billion and $3.9  billion, respectively.
https://lao.ca.gov/2001/budget_options/1201_budget_options.html

California Spending Plan 2001-02 Chapter 3 Part 1

Figure 5 shows the change in funding for each major segment of higher education for 2001-02 from the General Fund and local property tax revenue.   Higher Education Budget Summary General Fund and Local Property Tax Revenue (Dollars in Millions)
https://lao.ca.gov/2001/spend_plan/0901_spend_plan_chap_3a.html

Cal Facts 2002: K-12 Education

This annual spending guarantee is met from two revenue sources : state aid and local property taxes. The state will provide 57 percent of all K-12 school revenue in 2002-03, while local government sources (property taxes and other local income) will contribute 31 percent.
https://lao.ca.gov/2002/cal_facts/trends_part_1_k12.html

Proposition 76: Key Issues and Fiscal Effects

The state collects several billions of dollars in taxes that local governments use for local services and programs. These taxes include a half-cent sales tax and vehicle license fee for health and social services programs, and fuel taxes for roads and transportation programs.
https://lao.ca.gov/2005/prop_76/prop_76_093005.htm

^[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

^[PDF] 1947 Budget Analysis: State Controller

The descriptions of the vehicles operated by the delinquent tax- payer are required in the event the vehicles are to be seized for non- payment of taxes. These vehicle descriptions can be furnished as part of the collection case file by the Transportation Tax Division of the Board of Equalization when it refers a transportation
https://lao.ca.gov/analysis/1947/21_controller_1947.pdf

^[PDF] 1951 Budget Analysis: LOCAL ASSISTANCE

The need for this type of service is one which should be largely borne by the individual, and where because of unusual circumstances, such as the wartime employment conditions out of which this program arose, a program of this nature may justify support out of public funds, we believe that it should be carried on pri- marily by local taxes.
https://lao.ca.gov/analysis/1951/35_local_assistance_1951.pdf

^[PDF] 1952 Budget Analysis: BOARD OF CONTROL

The economies which would result from such a consolidation are par- ticular ly apparent with respect to field activities, including auditing, in connection with the various self-assessed state taxes, such as sales tax, unemployment insurance tax, and personal income tax, where the same taxpayer is often subject to all three
https://lao.ca.gov/analysis/1952/11_fiscal_affairs_1952.pdf