California's Tax Expenditure Programs: Income, Bank and Corp Taxes TOC

California's Tax Expenditure Programs: Income, Bank and Corp Taxes TOC
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_incometax_contents.html

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] California Spending Limit Restoration Act

Proceeds of Taxes. It defines “taxes” broadly to include (1) charges or fees for services that had been previously financed by tax revenues (except in the case of the judicial branch); (2) regulatory fees to the extent that the proceeds are used for purposes other than issuing licenses, permitting, and other forms of direct regulation; and (3) user fees for services where the service is provided to those not charged.
https://lao.ca.gov/ballot/2005/050064.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=9

^[PDF] Assessing the Governor's Employment Training Initiative

The Governor has proposed to apply the current Employment Training Tax (ETT), used to sup- port ETP, to certain employers who are currently not subject to this tax. This new tax obligation of about $7 per employee would primarily fall on employers that have used the Unemployment Insurance (UI) program heavily.
https://lao.ca.gov/handouts/socservices/2010/Employment_Training_02_03_10.pdf

^[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

^[PDF] Highlights of the Analysis and P & I

P & I HIGHLIGHTS > Benefits to Individuals Would Vary Widely • Over two-thirds of benefits would go to personal income taxpayers and the remainder to bank and corporation taxpayers (Perspectives and Issues, page 114). • Low-income individuals will receive no benefits as they currently have no tax liability (Perspectives and Issues, page 116). • High-income individuals will pay
https://lao.ca.gov/reports/1995/highlight_of_the_analysis_pi.pdf

Use of Local Share of Gas Tax Revenues [Publication Details]

Jun 10, 2009 - Use of Local Share of Gas Tax Revenues [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/2101

California Spending Plan 2002: Chapter 2

New Tax Increases. The May Revision included $3.9  billion in tax increases and revenue accelerations. These included a one-year increase in vehicle license fees (VLF), a two-year suspension of net operating loss carryforward deductions for businesses, an ongoing 50-cent increase in the excise tax on cigarettes, and a variety of tax compliance and auditing-related measures.
https://lao.ca.gov/2002/spend_plan_02/0902_spend_plan_chap_2.html