^[PDF] Cigarette Tax Initiative

The vapor is inhaled by the user. ; Existing Taxes on Products Affected by the Measure „ Excise Taxes. Taxes on a specific good. – Current state excise taxes on cigarettes are 87 cents per pack. The state excise taxes on other tobacco products are the equivalent of $1.37 per pack of cigarettes.
https://lao.ca.gov/handouts/state_admin/2016/Cigarette-Tax-Initiative-061416.pdf

PowerPoint Presentation: Budgets, Taxes, and Spending

PowerPoint Presentation: Budgets, Taxes, and Spending
https://lao.ca.gov/presentations/050400_budgets_taxes_spending/050400_budgets_taxes_spending_files/v3_document.htm

^[PDF] Fiscal Effect of Senate Constitutional Amendment No. 4

(IN CONTRAST, THE STATE GENERAL FUND PROVIDES ABOUT 61 PERCENT OF TOTAL K-12 REVENUES,) SENATE CONSTITUTIONAL AMENDMENT No, 4 DOES, HOWEVER, AUTHORIZE SCHOOL DISTRICTS, WITH THE APPROVAL OF THE DISTRICT'S VOTERS, TO LEVY ADDITIONAL TAXES--INCLUDING PROPERTY TAXES--FOR THE SUPPORT OF PUBLIC SCHOOL PROGRAMS, ANY ADDITIONAL PROPERTY TAXES LEVIED FOR
https://lao.ca.gov/reports/1983/fiscal_effect_of_s.c.a_4.pdf

^[PDF] Overview of the Major Issues Regarding the Use of Tax-Exempt Bonds in California

In the cas e of locally-i ssued bonds , California has several means of addressing the eff ici ency loss inhe rent when using the tax exemption as. a local bond subsidy mechanism: o First, it can give localities the option of issuing state-taxable as well as state-tax-exempt bonds, or the state tax exemption itself can -1 2- be entire ly ren::) ved .
https://lao.ca.gov/reports/1983/overview_of_major_issues_regarding_the_use_of_tax-exempt_bonds_in_california.pdf

^[PDF] A Review of the Shared Work Unemployment Compensation Program

The EDD is responsible for setting each employer's UI tax rate, collecting the tax from the employer, and making benefit payments to eligible claimants. The EDD keeps track of both the taxes paid by each employer and the benefit payments made to his/her former employees.
https://lao.ca.gov/reports/1984/08_shared_work_unemployment_compansation_program.pdf

^[PDF] State "Pickup" of Employee Retirement Contributions

The system shall not be responsible for the tax 28· status of these member contributions paid by the 29 employer, and shall not incur any liability whatsoever 30 with respect to rulings or changes in rulings on the tax 31 status of these member contributions paid by the 32 employer. . 33 -fer We cmploycr,~ #ttHt aft cmploycf which 34 malces contfibution paymcnts
https://lao.ca.gov/reports/1985/01_85_state_pickup_of_employee_retirement_contributions.pdf

^[PDF] Major Financial Legislation Enacted in 1987

Federal Tax Conformity Chapter 1138 - Assembly Bill 53 (Klehs) This measure substantially conforms California's Personal Income Tax (PIT) law to the new federal income tax law (the federal Tax Reform Act of 1986).
https://lao.ca.gov/reports/1987/11_87_major_financial_legislation_enacted_in_1987.pdf

^[PDF] A Perspective on Bond Financing

The limit kept the state from spending all of its tax revenues in 1986-87 and, given the state's current tax and expenditure structure, there probably will be future years when this happens again. What Does The Limit Imply About Using Bonds?
https://lao.ca.gov/reports/1987/364_1287_a_perspective_on_bond_financing.pdf

^[PDF] Underlying General Fund Expenditure 2007-08 to 2010-11

The 2009-10 budget package redirected two sources of local government funds: (1) property taxes by borrowing funds under the provisions of Proposition 1A (2004) and (2) redevelopment dollars. In 2009-10 a total of $3.6 billion of General Fund relief was provided between these two sources, and in 2010-11 an additional $350 million of relief will be achieved.
https://lao.ca.gov/reports/2010/bud/dutton_letter/100740_121010.pdf

^[PDF] The Budget Package: 2010-11 California Spending Plan

Use Tax Reporting Line on Income Tax Returns. The budget package elimi- nates a statutory sunset date for the separate line on Franchise Tax Board (FTB) income tax returns that allows taxpayers to easily report and pay use tax obligations.
https://lao.ca.gov/reports/2010/bud/spend_plan/spend_plan_110510.pdf