California Update, November 1996

About $164  million of the $466  million increase is due to unusually large estate tax payments. A large portion of these payments will be accrued back to 1995-96, thereby increasing the revenue totals for that year.
https://lao.ca.gov/1996/cal_update/nov_96_calupdate.html

SUPPLEMENTAL REPORT OF THE 1997 BUDGET ACT, Part I

Item 1730-001-0001--Franchise Tax Board 1. Audit Program Report. The Franchise Tax Board shall provide the Legislature a report by November 1, 1997, on its audit program. The report shall, at a minimum, identify by fiscal year since 1992-93 (a) authorized, filled, and vacant auditor positions; (b) the classification of all authorized, filled, and vacant auditor
https://lao.ca.gov/1997/082997_sup_report/1997_Supplemental_Report1.html

Higher Education "Compacts": An Assessment

The Legislature would have had to find this funding either by redirecting it from other programs or by increasing taxes. Capital Outlay Budget Implications Our analysis of Compact II's capital outlay funding model raises serious concerns about its ability to target resources to the state's most pressing needs.
https://lao.ca.gov/1999/082699_compacts/082699_hied_compacts.html

^[PDF] California's Tax Expenditure Programs: Overview

Tax expendi- ture programs, as defined by ACR 17, include various tax exemptions, exclusions, deduc- tions, credits, and other special tax provisions which affect the amount of revenues collected through the state’s tax system.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_part_one_overview.pdf

Tax Expenditure Programs: Property Taxes Part 3

Tax Expenditure Programs: Property Taxes Part 3 12 Description This program exempts from the property tax a portion of the assessed value of the principal residence owned by a disabled veteran, or by the disabled veterans' unmarried surviving spouse.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_proptax3.html

^[PDF] An LAO Special Education Facilities Funding Report

This will stream- line the funding process, maximize local flexibility to provide fa- cilities needed to serve all their pupils, and minimize state and local administrative costs. v Establish a separate facility grant for county offices of education in recognition of the special education pupils served at county facilities. v Require county offices of education to provide local matching funds except in financial hardship cases.
https://lao.ca.gov/2000/010399_special_ed_facilities/010399_special_ed_facilities.pdf

Traveling in California: Issues for Legislative Consideration

. • In order to make this feasible, alternative flexible fund sources, such as the General Fund or local sales taxes, must be available to substitute for federal funds. Can Caltrans Hire Enough Staff to Perform the Work?
https://lao.ca.gov/2000/051100_cal_travels/051100_cal_travels_issues.html

California's Fiscal Outlook 2000-01 Through 2005-06 Part 3

Our forecast assumes moderate growth in receipts from insurance and estate taxes, marginal gains from the alcoholic beverage taxes, and modest d eclines in tobacco taxes.
https://lao.ca.gov/2000/fisc_outlook/111500_fiscal_outlook_chapter_3.html

^[PDF] California's Fiscal Outlook: LAO Projections 2002-03 Through 2007-08

The great majority of General Fund revenues, though, is attributable to the state’s three major taxes—the personal income tax (PIT), the sales and use tax (SUT), and the corporation tax (CT). In addition, however, actions taken in conjunction with the adoption of the 2002-03 budget have also resulted in a variety of significant
https://lao.ca.gov/2002/fiscal_outlook/fiscal_outlook_2002.pdf

HMOs and Rural California

Provide Tax Incentives. There may be tax-related incentives that could be considered provided that they can be structured in a cost efficient manner. For example, tax credits or income exclusions could be provided to medical professionals who decide to practice in a rural area after being licensed.
https://lao.ca.gov/2002/hmos_rural_ca/8-02_hmos_rural_ca.html