^[PDF] New Funding Model for Special Education

Tax Fed. Funds Preschool Total $ Per ADA 01 Anaheim City School District SELPA 16,585 3,759,851 673,450 429,969 205,570 5,068,840 306 02 Antelope Valley SELPA 55,870 11,084,062 3,323,129 1,690,930 397,007 16,495,128 295 03 Bakersfield City SELPA 25,721 7,386,293 0 833,816 314,140 8,534,249 332 04 Butte County SELPA 32,091 5,831,917 3,643,667 1,283,906 322,677 11,082,167 345 05
https://lao.ca.gov/1995/110195_special_ed/1195_special_ed_fund_model.pdf

Understanding Proposition 218

There need not be any direct relationship between how much tax a person pays and how much service he or she receives from government. Example of taxes include the property tax, sales tax, business licence tax, hotel occupancy tax, and utility users tax.
https://lao.ca.gov/1996/120196_prop_218/understanding_prop218_1296.html

Information Technology Best Practices

For example, the Franchise Tax Board entered into a contract to pay the vendor a percentage of the increased collections attributable to the automation project. Such arrangements make establishing the existing capabilities and future goals especia lly important in order to be able to determine whether the project increased collections or productivity.
https://lao.ca.gov/1998/121598_it_practices/1298_info_technology_best_practices.html

LAO Recommended Legislation: Education

LAO Reference Please see our report, Taking Advantage of New Federal Higher Education Tax Credits (February 1998). LAO Contact
https://lao.ca.gov/1998/1298_rec_legislation/1298_legislation_education.html

Chapter 3: Revenue Projections

The 1997 and 1998 tax packages also included a variety of other tax reductions. These included the restoration of an income-limited renters' tax credit, various federal income tax conformity provisions, reduced horse racing fees, and targeted tax relief for businesses.
https://lao.ca.gov/1998/1998_fiscal_outlook/1998_fiscal_forecast_chapter_3.html

Supplemental Report of the Budget Act 1999-00 Fiscal Year

This report shall include, but is not limited to, a description of the boards efforts to recruit and retain tax auditor position classifications, tax technician classifications, business tax compliance specialists, and related revenue and collections position classifications at the board.
https://lao.ca.gov/1999/99-00_supp_rpt_lang.html

^[PDF] An LAO Report Environmental Water Account Need for Legislative Definition and Oversight

Funding sources include federal funds, state General Funds and, in the case of Wyoming, revenues from an excise tax on coal and a severance tax on oil and gas. ✔
https://lao.ca.gov/2001/012901_env_water_acct.pdf

Overview of the 2001-02 May Revision

These savings are achieved through a two-year pos tponement in the transfer of sales taxes on gasoline to transportation programs. Reduction or elimination of $1.3 billion in one-time spending proposals in the areas of local fiscal relief, housing, clean beaches, and flood control.
https://lao.ca.gov/2001/may_revision/0501_may_revision.html

^[PDF] SUPPLEMENTAL REPORT OF THE 2001 BUDGET ACT 2001-02 FISCAL YEAR

Item 1730-001-0001—Franchise Tax Board 1. Franchise Tax Board (FTB) Protest Cases. The Franchise Tax Board shall, by December 10, 2001, and annually through 2006, provide to the chairs of the budget committees of both houses and the Chair of the Joint Legislative Budget Committee, a report evaluating the current tax assessment protest process including time frames for each phase of the process.
https://lao.ca.gov/2001/supp_report/073001_supp_rpt.pdf

Cal Facts 2002: State Budget

Tax Expenditures Represent a Significant Portion of the Tax Base Tax expenditure programs (TEPs) are special tax provisions that result in lower tax liabilities and are used to encourage particular activities, reward certain actions, or ease the overall tax burden.
https://lao.ca.gov/2002/cal_facts/budget.html