GOVERNMENTAL STRUCTURE

Voting Requirements Differ for State and Local Taxes and Bonds When considering options for addressing budgetary problems and policy issues using taxes and bond financing, state and local decision-makers must work within the context of certai n approval or voting requirements.
https://lao.ca.gov/1995/010195_calguide/cgslf1.html

Taxes on gasoline and other motor fuels are the

Taxes on gasoline and other motor fuels are the major source of revenue for highway construction and maintenance, and for mass transit. With fuel use flat, increasing funds for tra nsportation has required increasing the tax rate per gallon of fuel.
https://lao.ca.gov/1996/011696_calfacts/cf96g.html

California's Fiscal Outlook 1996-97 Through 1998-99 Table of Contents

Our fiscal projections reflect current-law spending requirements and tax provisions. They are not predictions of future policy decisions by the Legislature, nor are they our recom mendations as to what spending and revenue levels should be.
https://lao.ca.gov/1996/112196_fiscal_outlook/96_outlook_toc.html

California Update, September 1997

During this month, indivi duals and the majority of corporate taxpayers will be remitting their third quarterly prepayments toward their estimated 1997 income tax liabilities. These payments have often pr ovided a significant insight into the strength of income tax liabilities for the tax year.
https://lao.ca.gov/1997/cal_update/sep_97_calupdate.html

Supplemental Report of the 1998 Budget Act

Item 1730-301-0001--Franchise Tax Board--Capital Outlay 1. Sacramento Central Office--Security Improvements. The amount of $1,089,000 is provided for preliminary plans ($44,000), working drawings ($71,000), and construction ($974,000) for various security improvements.
https://lao.ca.gov/1998/082598_sup_report/082598_1998-99_supplemental_report.html

Equalizing School District Funding: Option for a Sliding Scale COLA

The state determines the amount of total funding that school districts receive from state funds and l ocal property taxes and the distribution formulas for these funds. The state is also responsible for ensuring relative equality in school district funding.
https://lao.ca.gov/1999/0499_sliding_scale/0499_sliding_scale.html

^[PDF] LAO A New Blueprint for California School Facility Finance

As Figure 1 indicates, California school districts have paid about 60 percent of the total cost of school remodeling and construction, raising most of this money from property tax overrides and developer fees.
https://lao.ca.gov/2001/school_facilities/050101_school_facilities.pdf

California Spending Plan 2001-02 Chapter 2

For home owner s, the tax assistance is provided in the form of a partial reimbursement of property taxes paid; for renters, the amount of assistance is based on an estimate of the property tax paid by the renter.
https://lao.ca.gov/2001/spend_plan/0901_spend_plan_chap_2.html

California's Tax System: A Primer, Chapter 2

California's Tax System: A Primer, Chapter 2 Legislative Analyst Office, January 2001 California's Tax System Personal Income Tax Overview of the Personal Income Tax The personal income tax (PIT) was established in 1935 and is the state's single largest revenue source.
https://lao.ca.gov/2001/tax_primer/0101_taxprimer_chapter2.html

Cal Facts 2004 State Budget

In addition to income taxes, there are also significant tax gaps associated with sales and use taxes and certain state excise taxes. State Tax Expenditures Are Significant Tax expenditure programs (TEPs) are special tax provisions that result in lower tax
https://lao.ca.gov/2004/cal_facts/2004_calfacts_budget.htm