LAO Health and Human Services

Despite annual costs exceeding revenues in the fifth year, the program still has a positive cumulative fund balance because the collection of tobacco tax and employer fees start before program costs are incurred.
https://lao.ca.gov/Policy-Areas?areaId=6&category=7&year=0&page=18

^[PDF] A Primer on the Vehicle License Fee An LAO

..................................................... 6 IS THE VLF TAX DEDUCTIBLE? ................................................................... 7 WOULD LOCAL GOVERNMENTS BE AFFECTED BY A VLF TAX CUT?
https://lao.ca.gov/1998/061798_vlf_primer/061798_vlf.pdf

^[PDF] Reform and Regulate California's Timber Industry

These activities would be funded by a 33 percent tax on timber harvested on state land and an 8 percent tax on timber harvested on private land. The chief executive officer of the Forest Conservation and Resource Management Department would be elected by popular vote and confirmed by the Legislature.
https://lao.ca.gov/ballot/2013/130092.pdf

^[PDF] LAO Report Equalizing School District Funding: Option for a Sliding Scale COLA

(January 14, 1999) An Overview of the 1999-00 Governor’s Budget (January 15, 1999) California Update: State Reached Settlement on Contracting Out for Seismic Retrofit (January 21, 1999) State Corporate Taxation of Sales to the Federal Government (January 21, 1999) Shifting Gears: Rethinking Property Tax Shift Relief (February 2, 1999) CalWORKs Community Service: What Does It Mean for California?
https://lao.ca.gov/1999/0499_sliding_scale/0499_sliding_scale.pdf

2001-02 Senate Budget Bill SB 75 (Peace) As Adopted by the Budget and Fiscal Review Committee

2001-02 Senate Budget Bill SB 75 (Peace) As Adopted by the Budget and Fiscal Review Committee 3.0 -4.0 The Senate approved the May Revision proposal to postpone the transfer of gasoline sales tax revenues from the General Fund to the Transportation Investment Fund (TIF).
https://lao.ca.gov/2001/budget_packets/052401_sen_floor.html

The 2018-19 Budget: Governor’s May Revision Proposal for Caltrans’ Capital Outlay Support Program

May 13, 2018 - In April 2017, the Legislature enacted Chapter  5 (SB  1, Beall) to increase state funding for transportation by about $5  billion annually through various fuel and vehicle tax increases. The legislation phases in the tax increases, with the first ones having taken effect in November 2017.
https://lao.ca.gov/Publications/Report/3833

^[PDF] 1947 Budget Analysis: SECTION II

The taxation of motor vehicles was taken over by the State because of the possibility of more equitable enforcement and more economy in the collection of the tax. It is now proposed that this fee or tax will be transferred entirely to local government.
https://lao.ca.gov/analysis/1947/04_section_2_1947.pdf

^[PDF] LAO 2004 Budget Analysis: 2004-05 P&I Chapter

Only direct tolls for road use are closer to a user fee for driving than the gas tax. • Simple to Collect. Collection of the gas tax is relatively efficient. Drivers are not inconvenienced, as they pay the tax whenever they stop for fuel.
https://lao.ca.gov/analysis_2004/2004_pandi/pandi_04.pdf

Major Features of the 1999 California Budget

Other Tax Reduction Provisions Capital Gains on Small Business Stock The budget adopted by the Legislature removes the sunset provision for the partial income tax exclusion of capital gains on small business stock.
https://lao.ca.gov/1999/99_budget_features.html

Perspectives on State Revenues 2005-06 [Publication Details]

Feb 22, 2005 - The current strength in the economy is translating into solid growth in receipts from the state's taxes—particularly the corporate tax and personal income tax. Recent cash receipts trends have been even stronger than anticipated in the Governor's budget, mainly because of strong 2004 year-end collections from the personal income tax and corporation tax.
https://lao.ca.gov/Publications/Detail/1233