^[PDF] The 2002-03 Budget: Perspectives and Issues

Our estimates depart from the administration’s estimates on two factors: • Property Tax Revenues. Our estimate of the property tax revenues that will be allocated to school districts, county offices of educa- tion, and community college districts is $110 million less than the administration’s estimate.
https://lao.ca.gov/analysis_2002/2002_pandi/pandi_2002.pdf

2002 Budget Analysis: P&I, Perspectives on the Economy and Demographics

For example, the strength of California's economy is an important factor determi ning the level of revenues collected from the state's major taxes. Similarly, both economic and demographic variables affect state government expenditure programs, including those relating to education, health and social services, and youth and adult corrections.
https://lao.ca.gov/analysis_2002/2002_pandi/pi_part_2_anl02.html

2002 Budget Analysis: P&I, Perspectives on State Revenues

This pick-up tax is the amount of state taxes that can be applied as a credit against the federal estate tax liability. (Thus, while the tax provides revenues for California, it does not impose any net cost on the taxpayer.)
https://lao.ca.gov/analysis_2002/2002_pandi/pi_part_3_anl02.html

^[PDF] Highlights of the 2002-03 Analysis and P&I

A recent tax regulation would further reduce revenues and cause a shortfall in the account in 2002-03. We recommend that a planned loan of $100 million from PTA to the TCRF be reduced in order to avoid the projected shortfall.
https://lao.ca.gov/analysis_2002/anl02_press_release.pdf

2002-03 Budget Analysis: General Government, Franchise Tax Board (1730)

2002-03 Budget Analysis: General Government, Franchise Tax Board (1730) Franchise Tax Board (1730) The Franchise Tax Board (FTB) is one of the state's two major tax collection agencies. The FTB's primary responsibility is to administer California's Personal Income Tax and Bank a nd Corporation Tax laws.
https://lao.ca.gov/analysis_2002/general_govt/gen_10_1730_anl02.htm

2002-03 Budget Analysis: General Government, Department of Industrial Relations (8350)

For DLSE, inspectors check the company's records including busin ess registration, proof of workers' compensation insurance, payroll records to ensure wages have been paid and appropriate taxes deducted, and tax returns.
https://lao.ca.gov/analysis_2002/general_govt/gen_18_8350_dir_anl02.htm

2002-03 Budget Analysis: General Government, Overview

Tax Collection Programs The Franchise Tax Board (FTB) and the Board of Equalization (BOE) are the state's two major revenue collection agencies. The FTB is responsible primarily for collection and administration of the state's personal income tax (PIT) and the bank and corporation tax (BCT).
https://lao.ca.gov/analysis_2002/general_govt/gen_1_ov_anl02.htm

2002 Budget Analysis: Health and Social Services, Public Health

Background Historically, tobacco tax revenues from Proposition  99 have been the state's main source of support for smoking prevention activities. Proposition  99 is a 1988 initiative that allocated revenues from an increase in taxes on tobacco products to various health, environmental, and research programs.
https://lao.ca.gov/analysis_2002/health_ss/healthss_08_public_health_anl02.htm

^[PDF] 2003-04 Budget: Perspectives and Issues

What Taxes Would Support Realignment? The administration proposes three tax increases to raise $8.3 billion in new revenues: a one cent increase in the sales tax, new 10 percent and 11 percent tax brackets for the personal income tax, and a $1.10 per pack increase in the excise tax on cigarettes.
https://lao.ca.gov/analysis_2003/2003_pandi/pandi_2003.pdf

2003-04 Budget Perspectives and Issues: Perspectives on State Revenues

The tax increases consist of (1) the establishment of a 10  percent and an 11  percent PIT rate to be imposed on high-income tax payers, (2) a 1  percent increase in the SUT, and (3) a $1.10 per pack increase in the cigarette tax.
https://lao.ca.gov/analysis_2003/2003_pandi/pi_part_3_anl03.html