California Tax Expenditure Proposals: Income Tax Introduction

New corporations with gross income under $1  million pay a reduced minimum tax of $300 the first year and $500 the second year. In recent years, the minimum tax has applied to the majority of California corporations because their computed tax liabilities are below the minimum tax threshold.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_incometax_overview.html

^[PDF] California's Tax Expenditure Programs: Other State Taxes

A special fuel tax rate of 1 cent per gallon is levied on fuel used by local transit systems, school and community college districts, and certain common carriers. This special tax is in lieu of the other fuel taxes described above.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_other_tax.pdf

^[PDF] California's Tax Expenditure Programs: Property Taxes

For properties that change ownership during the calendar year, the supplemental roll is the mechanism used to record the change in assessment immedi- ately. Through the supplemental roll, the new owner pays a prorated tax to reflect the new assessment for the remainder of the year.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_property_tax.pdf

Tax Expenditure Programs: Property Taxes Part 2

Under this program, church parking lots, social halls and community centers, retreats, nurseries and pre-schools, and parochial K-12 schools are exempt from the prop erty tax. Rationale This program provides tax relief to religious organizations by exempting from taxation property used for religious purposes, church parking lots, and parochial schools.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_proptax2.html

California Tax Expenditure Proposals: Property Tax Introduction

For properties that change ownership during the calendar year, the supplemental roll is the mechanism used to re cord the change in assessment immediately. Through the supplemental roll, the new owner pays a prorated tax to reflect the new assessment for the remainder of the year.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_proptax_overview.html

^[PDF] California's Tax Expenditure Programs: Sales Taxes

California's Tax Expenditure Programs: Sales Taxes Monetized Bullion, Gold and Silver Bullion, And Numismatic Coins . . . . . . . . . . . . . 180 Returnable Containers . . . . . . . . . . . . . . . . 182 Containers Whose Contents are Tax-Exempt . . . . . . . . . . . . . . . . . . . . . 183 Original Artworks and Displays For Specified Museums . . . . . . . . . . . . 184 Single-Use Mailing Lists .
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_sales_tax.pdf

California Tax Expenditures Programs: Sales and Use Taxes Part 5

The program requi res that the property be acquired to replace property physically destroyed by a calamity within three years after its occurrence, and that it be purchased and used exclusively for display purposes within the museum.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax5.html

^[PDF] An LAO Special Education Facilities Funding Report

These SELPAs covered all of the 997 K-12 school districts and 58 county offices of education operating that year. From 1980-81 through 1997-98, school districts received funding for special education based on the educational program (such as special day classes, designated instruction and services, resource specialists, and nonpublic schools) in which each pupil was placed.
https://lao.ca.gov/2000/010399_special_ed_facilities/010399_special_ed_facilities.pdf

HOV Lanes in California: Are They Achieving Their Goals?

The fee is displayed on electronic sign s before the entry to the lanes and typically changes at 25 cent intervals. However, if traffic exceeds the specified traffic flow, such as after a severe accident, the fee may be raised to $8.
https://lao.ca.gov/2000/010700_hov/010700_hov_lanes.html

^[PDF] LAO HOV Lanes in California: Are They Achieving Their Goals?

Today, HOV lanes cover 925 lane miles of the state highway system and plans are underway to double this system over the next 20 years. Given population projections for the state (expected to grow by over 30 percent by 2020) and the limited amount of capacity on the state highway system, the Legislature, the Depart- ment of Transportation (Caltrans), and regional transportation
https://lao.ca.gov/2000/010700_hov/010700_hov_lanes.pdf