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Analysis of the 1995-96 Budget Bill: Perspectives on State Revenues

An $800 minimum tax applies to all tax payers, and an Alternative Minimum Tax (AMT) similar to the federal AMT is imposed on taxpayers based primarily on the amount of their tax exemptions and deductions.
https://lao.ca.gov/analysis_1995/part3-B.html

Analysis of the 1995-96 Budget Bill: Perspectives on State Revenues

Another is that the basic characteristics of differe nt tax bases and tax rates differ from each other. For example, income taxes and sales taxes are ad valorem taxes, which apply percentage tax rates to dollar tax bases.
https://lao.ca.gov/analysis_1995/part3-a.html

1996-97 Budget Analysis: State Administration, Part II

The budget proposal also indicates, however, that the amount of records (in cubic feet) sent to the SRC on an annual basis has not grown with any regularity, and in fact m any records were permanently removed several years ago when the Franchise Tax Board opened its own storage facility.
https://lao.ca.gov/analysis_1996/a96h2.html

[PDF] LAO 1997 Budget Analysis: Resources Chapter

These include regulatory processes (such as review of timber harvest plans), statutory requirements for the protection of species and for planning (such as the requirement that local agencies develop General Plans), and state tax policies and laws.
https://lao.ca.gov/analysis_1997/resources_anal97.pdf

1998-99 Perspectives and Issues: Perspectives on the Economy and Demographics, part 2

For example, as discussed later in Part  III of this volume, the majority of our revenue difference with the administration with regard to projected personal income taxes is related to the translation of economic projections into revenues, and not to the economic projections themselves.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part2_economy2_pandi98.html

[PDF] LAO 1998 Perspectives and Issues: Perspectives on State Expenditures

It also excludes the spend- ing derived from increases in motor vehicle fuel taxes, sales and use taxes on the increased motor vehicle fuel taxes, and weight fees. Why Is There So Much Room Under the Limit?
https://lao.ca.gov/analysis_1998/pdfs_pandi98/part4_expenditures_pandi98.pdf

LAO Analysis of the 1998-99 Budget Bill Resources Crosscutting Issues #1

For example, the Legislature can act to protect coastal wetlan ds not only through direct acquisition and management of these lands, but through providing technical assistance and tax incentives to land owners for their conservation, and impro ving state and local processes for mitigating the impacts caused by development.
https://lao.ca.gov/analysis_1998/resources_crosscutting1_anl98.html

LAO Analysis of the 1999-00 Budget Bill Resources Departmental 2 Issues

This is because OHV districts are funded from the Off-Highway Vehicle Account, which provides a stable source of funds mainly from gas tax revenues for district maintenance. Additi onally, maintenance needs for OHV parks are generally lower than other state park facilities.
https://lao.ca.gov/analysis_1999/resources/resources_depts2_anl99.html