California Spending Plan 1999-00 Chapter 3

Budget legislation was also passed to reenact transfers, totaling $161 million, from the Motor Vehicle Account and State Highway Account to the General Fund. These transfers, origi nally made between 1993 and 1995 in annual budget acts, were found to violate the single-subject rule of the State Constitution and thus required separate legislation.
https://lao.ca.gov/1999/1999_spending_plan/chapter_3.html

^[PDF] SUPPLEMENTAL REPORT OF THE 1999 BUDGET ACT 1999-00 FISCAL YEAR

https://lao.ca.gov/1999/99-00_supp_rpt_lang.pdf

April California Update--Participation in California Public Higher Education

It also calls for the segment to accept all qualified community college transfer students. Surveys by the California Postsecondary Education Commission (CPEC) have found that CSU has hovered near its eligibility-rate target of 33 percent over the years.
https://lao.ca.gov/1999/cal_update/apr_99_calupdate/apr_99_calupdate.html

Special Education Mandate History, Funding and Legislative Intent

Chapter 797 specifies that surplus funds in one item could be transferred to any other item. 3. Congress passed PL 94-142 in 1975, with the intent of paying 40 percent of the national average excess cost of special education by 1981.
https://lao.ca.gov/1999/special_ed_mandate_history_qanda.html

California's Tax Expenditure Programs: Income Tax Programs--Part 1

(In Millions) 650 Description This program exempts from capital gains taxation the appreciation in the value of property which has occurred prior to the transfer of the property from a decedent to an heir.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_incometax1.html

Public Transportation Account: Options to Address Projected Shortfall

In 1998-99, $10 mil lion was transferred from the PTA to the Toll Bridge Retrofit Account, and the 2000 Fund Estimate plans additional transfers of $40 million through 2003-04, leaving an outstanding $30 million obligation to be transferred beyond 2003-04.
https://lao.ca.gov/2000/010400_pta/010400_pta.html

Supplements E&F: California Tax Policy and the Internet

In contrast, other compani es engaged in similar telecommunications activities would incur such direct costs based on their ownership of property. The use of property without a jurisdictional home (suc h as satellite and undersea cables) by Internet providers also could present a problem.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_sup3.html

California Tax Policy and the Internet

California Tax Policy and the Internet Combined Maximum Rate 8.75% aMaximum allowable rate except for City and County of San Francisco (1.75 percent) and San Mateo County (2 percent). Sales Taxes Versus Use Taxes The SUT is actually comprised of two separate levies.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_tax.html

^[PDF] LAO Report: California Tax Policy And the Internet

Statewide, it provides about one-third of total city tax revenues. For counties it is an important source of funding for certain programs (criminal justice, transporta- tion, and particular health programs).
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_tax.pdf

Reconsidering AB 8: Exploring Alternative Ways to Allocate Property Taxes

It is only after a number of years of home ownership that the financial benefits of the acquisition assessm ent system accrue to homeowners. The same benefits of the acquisition value system exist in terms of commercial and industrial property; however, the disadvantages of this policy for businesses in a competitive ec onomy are somewhat troubling.
https://lao.ca.gov/2000/020300_ab8/020300_ab8.html