Results for 서울시 tax


6,556 results

Sort by date / relevance

[PDF] The Fair Insurance Premiums and Practices Act

Insurance Premium Tax. Under current law, insurance companies doing business in California pay an insurance premium tax in lieu of a state corporate income tax. The tax is based on the amount of insurance premiums they earned in the state each year for various types of insurance coverage.
https://lao.ca.gov/ballot/2009/090640.pdf

[PDF] 1949 Budget Analysis: MISCElLANEOUS

For Refund of Payments of Taxes, Licenses, Fees and Other Receipts, from the General Fund Item 276, page 62 of the Budget Bill and page 733 of the Budget. The amount requested is $5,000 to provide for refund of payments of taxes, licenses, fees and other receipts which have been paid into the General Fund in error, and to which the taxpayer has a valid claim.
https://lao.ca.gov/analysis/1949/32_misc_1949.pdf

LAO Health and Human Services

The state’s prospects for receiving federal approval—which initially were uncertain—appear to be improved following the recent federal approval of a health insurer tax in Michigan that is structured similarly to California’s MCO tax.
https://lao.ca.gov/Policy-Areas?areaId=6&category=7&year=0&page=8

LAO 2008 Budget Analysis: Alternative Budget Overview

Tax Gap. Our alternative builds upon the Governor ’s proposals to increase tax collection and enforcement. We redirect resources away from Board of Equalization activities which have low revenue benefits per dollar spent and towards the Franchise Tax Board.
https://lao.ca.gov/analysis_2008/2008_pandi/pi_anl08005.aspx

[PDF] Overview-of-Proposition-98-Budget-Proposals-030515

(Small additional General Fund savings are expected for the next few years until the disposal of assets is complete.)  Some Ongoing Local Property Tax Revenue Provides General Fund Savings  In 2012-13, the state rebenched the guarantee to account for $700 million in new local property tax revenue shifted to schools, providing comparable General Fund savings. 
https://lao.ca.gov/handouts/education/2015/Overview-of-Proposition-98-Budget-Proposals-030515.pdf

[PDF] The Government Performance and Accountability Act

Beginning in 2013-14, the measure shifts 0.035 percent of the state sales tax rate to the Performance and Accountability Trust Fund and requires the state General Fund to backfill any reduced revenue to the fund if the state sales tax is reduced in the future.
https://lao.ca.gov/ballot/2011/110721.pdf

[PDF] The Local Taxpayers, Public Safety and Local Services Protection Act of 2012 (Amendment #1NS)

As noted earlier, absent a ballot measure raising additional revenues for schools, current statute requires that the realignment sales tax revenues be included in the calculation of the minimum guarantee.
https://lao.ca.gov/ballot/2011/110712.pdf

2011 Initiative Analysis:The Local Taxpayers, Public Safety and Local Services Protection Act of 2012 (Amendment #1NS)

A budget-related law (Chapter  43, Statutes of 2011) excluded the redirected 1.0625 cent sales tax revenues from the Proposition  98 calculation, reducing the minimum guarantee by roughly $2  billion.
https://lao.ca.gov/ballot/2011/110712.aspx

2011 Initiative Analysis:The Government Performance and Accountability Act

Beginning in 2013-14, the measure shifts 0.035 percent of the state sales tax rate to the Performance and Accountability Trust Fund and requires the state General Fund to backfill any reduced revenue to the fund if the state sales tax is reduced in the future.
https://lao.ca.gov/ballot/2011/110721.aspx

Proposition 50 Resources Bond: Funding Eligibility of Private Water Companies

Tax-Exempt Status of the Bonds Federal Requirement. Under federal tax rules, the tax-exempt status of a single state general obligation bond issue is lost if more than $5  million or 5  percent of the bond issue's proceeds (whichever is less) is used to make loans for "private use " purposes.
https://lao.ca.gov/2004/prop_50/051404_Prop_50_Bonds.htm