^[PDF] Implementation of Proposition 99—An Overview

The contractor has developed 'standardized data collection systems for the local governments and competitive grantees to report informationonaccomplislunents to the contractor, andhas comparedtobaccoconsump- tion patterns after the imposition of the 25-cent cigarette tax increase with the patterns prior to the tax increase.
https://lao.ca.gov/1991/reports/346_0591_implementation_of_prop_99.pdf

^[PDF] State Infrastructure

In orderfor the general obligation bonds sold by the state to be federally tax-exempt, the state has had to adhere to federal laws regulating bond proceeds. The Federal Tax Reform Act of 1986 generally required that the proceeds from the sale of tax-exempt bonds be spent within six months ofthe sale.
https://lao.ca.gov/1991/reports/370_0291_state_infrastructure.pdf

^[PDF] The budget proposes to eliminate the Renters'

The budget proposes to eliminate the Renters' Tax Credit program for the 1992 and 1993 tax years. We recommend that the Legisla- ture act on this proposal no later than mid-March to alleviate potential short-term negative consequences that would result from adopting the proposal for the 1992 tax year.
https://lao.ca.gov/1993/reports/analysis_of_the_1993-94_budget_bill_summary_of_findings_and_recommendations.pdf

LOCAL GOVERNMENT OVERVIEW

By 1991-92, the rate of growth in all these revenue sources had declined markedly, and one--sales tax--had actually shrunk in absolute terms from the prior year level. (This drop in sales tax revenue was due in large part to the repeal of the sales tax on snack foods.)
https://lao.ca.gov/1995/010195_calguide/cglgov1.html

STATE & LOCAL FINANCE -- FISCAL OVERVIEW

The state also collects a variety of other taxes and fees, including fish and game taxes, regulatory taxes and fees, and fees and charges to cover the cost of services to the publ ic. At the local government level, property taxes are by far the largest source of tax revenues.
https://lao.ca.gov/1995/010195_calguide/cgslf2.html

California Update--April 1995

Corporate payments were above, and personal income tax payments below, the forecast. How April revenues end up will depend largely on the performance of withholding, income tax refunds, sales taxes and insurance prepayments.
https://lao.ca.gov/1995/cal_update/cup495.html

Welfare Reform in California: A Welfare-to-Work Approach

This is primarily becau se recipients who lose the disregard would still retain a significant financial benefit from continuing to work (for example, from the Earned Income Tax Credit [EITC], which provid es a tax reduction or refundable credit for low-income working persons).
https://lao.ca.gov/1997/012397_cal_welfare_reform/welfare_reform_197.html

^[PDF] Foreword

Personal Income Tax The personal income tax (PIT) is California’s single largest state General Fund revenue source, accounting for 49 percent of total estimated receipts in 1997-98. This tax has marginal tax rates ranging from 1 percent to 9.3 percent, depending on a taxpayer’s income level.
https://lao.ca.gov/1997/112097_fiscal_outlook/1997_fiscal_outlook.pdf

August 1999 California Update GARVEE

S ince enacting the gas tax in 1923, California has relied primarily on pay-as-you-go financing for transportation projects. When existing revenues are sufficient to meet transportat ion needs, pay-as-you-go financing is generally preferable to bond financing since it avoids the additional debt service cost.
https://lao.ca.gov/1999/cal_update/aug_99_update.html

^[PDF] An LAO Overview of the 2000-01 Governor’s Budget

Tax Relief. Contains $167 million in tax relief in 2000-01 (including the long-term care credit). Proposes in- creases in net operating loss deductions, expansion of the research and development credit, and a one-time tax credit for land donations.
https://lao.ca.gov/2000/011400_budget_brief/011400_budget_brief.pdf