Cal Facts 2002: Transportation

Multiple Taxes Are Collected At the Pump About 50 cents of the retail price of each gallon of gasoline and diesel fuel sold in California is taxes. Californians pay the following taxes at the pump: 18 cents in state "gas " tax for each gallon of gasoline and diesel fuel. 18.4 cents in federal tax for each gallon
https://lao.ca.gov/2002/cal_facts/trends_part_7_transportation.html

Analysis of 2002-03 Mid-Year Budget Proposal

Current law generally requires local redevelopment agencies to deposit 20  percent of their property tax revenues (commonly referred to as "tax increment " revenues) into designated funds for the development of local low- and moderate-income housing.
https://lao.ca.gov/2002/midyear_budget/1202_midyear_budget.html

LAO 2002 Recommended Legislation: Criminal Justice

LAO 2002 Recommended Legislation: Criminal Justice Legislative Analyst's Office, December 2002 Recommended Legislation Criminal Justice Enact Reforms in Prison Industry Authority Recommendation Privatize the Prison Industry Authority (PIA) as an independent, nonprofit, tax-exempt organization.
https://lao.ca.gov/2002/reco_legislation/recleg_crimjust.html

^[PDF] Water Special Districts: A Look at Governance and Public Participation

Some water special districts receive an allocation of property taxes from the base 1 percent rate in order to fund a portion of their activities—totaling $479 million in 1997 98. As a result of state allocation formulas, those water special districts that received property taxes prior to the passage of Proposi- tion 13 in 1978, generally continue to receive property taxes today.
https://lao.ca.gov/2002/water_districts/Special_Water_Districts.pdf

^[PDF] 2003-04: Overview of the Governor’s Budget

In evaluating and acting on the budget proposals, the Legislature will be confronted with making fundamental decisions about the scope of government services; how these services are distributed among the citizenry; and what the nature, amount, and mix of taxes in California should be.
https://lao.ca.gov/2003/budget_overview/03-04_budget_overview.pdf

The Distribution of K-12 Education General Purpose Funds

Major Elements of the District Revenue Limit Formula 2002-03 (In Millions) Pays for the basic costs of educating a student. $26,893.0 Subsidizes very small schools, usually in small districts. 102.4 Constitutionally required minimum funding for districts that receive little or no state revenue limit funding. 17.2 a Excess Taxes Property tax revenues in excess of the amount needed to fund a district’s revenue limit entitlement.
https://lao.ca.gov/2003/k12_fund_distribution/K12_General_Purpose_Funds_122203.html

Lease-Leaseback Transactions by Public Transit Districts--Sales and Use Tax Exemption

Thus, the equity partner benefits from the deferral of taxes (and the transit district benefits in the form of an up-front payment). California's Tax Treatment. California's corporation tax (CT) is structured in a manner similar to that of the federal corporate income tax, and treats depreciation and income in a similar manner with resp ect to LLB transactions.
https://lao.ca.gov/2003/leaseback/0103_Transit-LeaseBack.html

^[PDF] An Overview of California’s Research and Development Credit

This is because the $486,000 state tax reduction is partially offset by a $165,000 federal tax increase, due to the decline in deductible state taxes. Put another way, some of what the state loses in revenue in order to provide the credit ends up as increased revenue to the federal government. 9L E G I S L A T I V E A N A LY S T ’ S O F F I C
https://lao.ca.gov/2003/randd_credit/113003_research_development.pdf

^[PDF] The 2003-04 Budget Bill (AB 1765), as amended July 27, 2003

Does not include May Revision revenue proposals relating to new realignment taxes, the suspension of the teachers’ tax credit for an additional year, or the extension of the manufacturers’ investment tax credit.
https://lao.ca.gov/2003/sen_floor/7-26-03_sen_floor_AB1765.pdf

^[PDF] The 2003-04 Senate Budget Bill SB 53 (Chesbro) As Adopted by the Budget and Fiscal Review Committee

The Senate budget plan also assumes the receipt of $250 million in federal funds to offset Medi-Cal Program costs due to recent congressional tax-cut legislation. In addition to these funding adjustments, the key Senate changes are summarized below.
https://lao.ca.gov/2003/sen_floor/Sen_Floor_Packet_0602203.pdf