LAO Publications

Whether tax revenues grow further, stagnate, or, in the worst case, decline in 2015-16 will depend in large part on trends in volatil e capital gains and business income. Format:
https://lao.ca.gov/Publications?page=45&year=0&publicationType=0

^[PDF] LAO 2000 Budget Analysis: Judiciary & Criminal Justice Chapter

Franchise Tax Board, a case concerning the state’s tax- ing authority over nonresidents; (3) an increase of $6 million from the False Claims Act Fund to address increasing False Claim Act litigation; and (4) $3.8 million for the Tobacco Litigation Section for enforcement of the Master Settlement Agreement between the tobacco companies and the states and to defend the state against attacks on the settlement.
https://lao.ca.gov/analysis_2000/crim_justice/crimjust_anl00.pdf

Public Transportation Account: Options to Address Projected Shortfall

These funds are disbursed by formula to transpor tation planning agencies and county transportation commissions for allocation to public transit operators. Funds may be used for operating assistance, capital acquisition and impro vement, and community transit services.
https://lao.ca.gov/2000/010400_pta/010400_pta.html

Estate taxes and financial aid for college. [Ballot]

Nov 30, 2017 - Background Estate Taxes Federal Government Collects an Estate Tax. The federal estate tax applies to the transfer of assets at death. In 2016, Californians paid $3.9  billion in federal estate taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-038

^[PDF] Overcrowded School Facilities

IN EITHER CASE, DISTRICT VOTERS HAD TO APPROVE THE BORROWING BEFOREHAND, FUNDS BORROWED FROM THE STATE OR PRIVATE SOURCES WERE TO BE REPAID FROM PROPERTY TAX REVENUES , GENERALLY, THIS MEANT THAT THE DISTRICT- BORROWER HAD TO LEVY AN ADDITIONAL PROPERTY TAX, IN ORDER TO PROVIDE ADEQUATE SECURITY FOR THE BONDS OR LOANS, PROPOSITION 13, Hm~EVER , ELIMINATED THE AB
https://lao.ca.gov/reports/1983/overcrowded_school_facilities.pdf

^[PDF] The 2021-22 Budget: The Fiscal Outlook for Schools and Community Colleges

In addition, the law allows a district facing “extraordinary fiscal circumstances” to receive an exemption from its county office of education for up to two consecutive years. To date, the cap has not been operative.
https://lao.ca.gov/reports/2020/4298/prop98-outlook-111820.pdf

^[PDF] Achieving the Goals of the SB 678 County Probation Grant Program

These people are generally placed in county jail rather than state prison. The state also realigned certain non-General Fund revenues—namely, a set portion of sales tax—to the counties to help pay for these new responsibilities.
https://lao.ca.gov/reports/2023/4806/SB-678-Funding-Formula-101023.pdf

^[PDF] 1954 Budget Analysis: Transmittal

These estimates of revenue by major source are shown in the follow- ing table: ESTIMATED GENERAL FUND REVENUES Actual 1952-53 Sal€s and use tax-_______________ ~ ____ $460,109,833 Bank and co~poration franchise and corporation income tax ______________ _ Personal income tax __________________ _ Insurance tax
https://lao.ca.gov/analysis/1954/01_transmittal_1954.pdf

^[PDF] Overview of Proposition 98 Budget

.  Remainder consists of various fund shifts, including a major transportation tax proposal as well as proposals to put measures relating to early childhood development funds and mental health funds on June ballot.  If federal relief does not materialize, Governor’s plan proposes to trigger certain revenue increases and expenditure reductions.
https://lao.ca.gov/handouts/education/2010/Overview_of_Prop_98_Budget_011210.pdf

Evaluating California’s System for Serving Infants and Toddlers With Special Needs

Jan 4, 2018 - (Throughout this paper, we use the term “schools ” to refer to both school districts and county offices of education. “Infants and toddlers ” refer to children from birth until their third birthday.)
https://lao.ca.gov/Publications/Report/3728