^[PDF] The 2016-17 Budget: The Governor’s Reserve Proposal

California has two statutes that trigger reductions in the state’s sales tax rate if balances in the SFEU reach a certain threshold. Under either statute, the state’s sales tax rate would automatically decline by one-quarter cent for one calendar year, equal to around $1.5 billion.
https://lao.ca.gov/reports/2016/3348/reserve-proposal-021916.pdf

^[PDF] Assessment of Weight Fees on Farm Vehicles in California

IIEquity of Highway User Taxes,1I Office of the Auditor General, California Legislature, June 1976. 2. IIHighway Cost Allocation and Tax Recovery in California"AReport.,to the California State Senate Transportation Committee,1I by Richard Zettel, February 1980. -33- There are drawbacks, however, to a mileage-based tax.
https://lao.ca.gov/reports/1985/09_85_assessment_of_weight_fees_on_farm_vehicles_in_california.pdf

Analysis of the 1995-96 Budget Bill: An Overview of State Expenditures

Major examples of this trend were the approval of Proposition99 in 1988 (which imposed additional cigarette and tobacco taxes) and Proposition111 in 1990 (which authorized phase d increases in the gasoline tax and other transportation revenues).
https://lao.ca.gov/analysis_1995/part4-A.html

^[PDF] 1958 Budget Analysis: Preliminary Statement

TABLE II SOURCE OF INCOME TO CALIFORNIA'S GENERAL FUND 1948·49 TO 1958·59 (In millions) Bank and Alcoholic corpora- beverage tion fran- Inherit- control chise and ance Insur- Personal Retail taxes and income . and gift ance income sales and licenses taxes tax tax tax use tax Other Totals 1948-49
https://lao.ca.gov/analysis/1958/02_prelim_1958.pdf

California's Fiscal Outlook: LAO Projections 2003-04 Through 2008-09

Over 90 percent of the total, however, is attributable to the state's three major taxes —the personal income tax (PIT), the sales and use tax (SUT), and the corporation tax (CT). In this chapter, we summarize our updated revenue projections and provide detail behind our key revenue-related assumptions.
https://lao.ca.gov/2003/fiscal_outlook_03/03-04_fiscal_outlook.html

LAO Publications

If the economy continues to grow through 2019-20, annual ope rating surpluses and larger reserves could materialize, and there may be capacity for some new budget commitments—whether spending increases or tax reductions.
https://lao.ca.gov/Publications?page=103&year=0&productid=0&categoryid=0

Taking Stock of California’s Recession Readiness

Feb 12, 2020 - Not least are signs of slowing economic growth and risk from draft federal regulations regarding the types of fees and taxes the state can levy on healthcare providers. Therefore, in addition to reserves, the Legislature may want to consider the role of planned operating surpluses as a preemptive fiscal defense against a recession.
https://lao.ca.gov/Publications/Report/4156

LAO Publications

Format: The 2018-19 Budget: California’s New Tax Departments April 4, 2018 - In 2017, the Legislature passed two laws that made major changes to tax administration and appeals in California. Prior to these laws, the Board of Equalization (BOE) had administr ative and appeals responsibilities for many taxes and fees.
https://lao.ca.gov/publications?page=6&year=0&publicationType=0

LAO Publications

Format: The 2018-19 Budget: California’s New Tax Departments April 4, 2018 - In 2017, the Legislature passed two laws that made major changes to tax administration and appeals in California. Prior to these laws, the Board of Equalization (BOE) had administr ative and appeals responsibilities for many taxes and fees.
https://lao.ca.gov/Publications?page=6&year=0&publicationType=0

^[PDF] Major-Issues-Facing-the-Unemployment-Insurance-Program-030415

For each year that the state carries a federal loan balance, federal UI taxes on employers increase, with the proceeds from the increased taxes used to pay down the principal of the loan. The state must make annual interest payments on the loan, using General Fund monies.
https://lao.ca.gov/handouts/health/2015/Major-Issues-Facing-the-Unemployment-Insurance-Program-030415.pdf