^[PDF] March 2010 Fiscal Update

In particular, we foresee sales and use tax revenues rising above the levels assumed by the administration as consum- ers begin to spend again after three straight fiscal years of declines in taxable sales (through 2009-10).
https://lao.ca.gov/analysis/2010/2010_pandi/fiscal_update_memo_031910.pdf

^[PDF] To achieve these savings, the state sales tax

To achieve these savings, the state sales tax would be applied to IHSS services. The tax would be paid by IHSS providers and deposited in a special fund. The revenue from this tax would be used to pay for IHSS program costs and result in additional federal matching funds.
https://lao.ca.gov/analysis/2012/ss/supportive-services-031912.pdf

^[PDF] The 2013-14 Budget: Examining the State and County Roles in the Medi-Cal Expansion

Vehicle license fee (VLF) and state sales tax revenues that are allocated to the health account of each county. 9 1991/2011 Mental Health Realignment. The VLF and state sales tax revenues that are allocated to the mental health account of each county. 9 Tobacco Master Settlement Funds.
https://lao.ca.gov/analysis/2013/health/ACA/medi-cal-expansion-021913.pdf

^[PDF] LAO 1997 Budget Analysis: Property Tax Shift Chapter

The Legislature could allocate any property tax shift relief in proportion to the amount of a local govern- ment’s property tax shift. Such an allocation is perceived as “fair” by many because it provides relief in a manner that is commensurate with the impact of the property tax shift.
https://lao.ca.gov/analysis_1997/part6a_tax_shift_pi97.pdf

Improving the Incentives for Property Tax Administration

Conclusion Summary The state has a significant interest in the property tax. Although the property tax has been considered a local tax, the state is in fact the largest beneficiary of property tax re venue growth.
https://lao.ca.gov/analysis_1997/part6b_prop_tax_admin_pi97.html

1997-98 Budget Analysis, Transportion Crosscutting Issues

The Wilson administration supports eliminating 70  percent of the federal gas tax. Current state law would automatically raise the state gas tax to offset part of the decrease in federal tax, but total revenue would still be lower.
https://lao.ca.gov/analysis_1997/transportation_crosscutting_anal97.html

LAO 2005 Budget Perspectives and Issues: State Fiscal Picture

Second, the year-end reserve balance will be needed in 2006-07, when temporary solutions (such as the two-year diversions of local property taxes and onetime proceeds from pension obligation bonds) expire and past obligations come due.
https://lao.ca.gov/analysis_2005/2005_pandi/pi_part_1_anl05.htm

LAO 2006 Budget Perspectives and Issues: State Fiscal Picture

We believe that the recent strength in personal income tax and corporation tax receipts is indicative of the fact that 2005 tax liabilities, once tabulated, will prove to be even higher in 2005 than assumed in the Governor’s budget.
https://lao.ca.gov/analysis_2006/2006_pandi/pi_01_anl06.html

^[PDF] The 2008-09 Budget: Perspectives and Issues

Both gasoline and diesel fuel are currently subject to fuel excise taxes. However, only gasoline is subject to sales tax on the excise tax portion of the price. This is because, previously, administrative com- plications prevented the collection of sales tax on the excise tax portion of diesel fuel.
https://lao.ca.gov/analysis_2008/2008_pandi/pandi_08.pdf

^[PDF] California Democracy Act

In addition, a reduction in the number of votes required to pass tax increases could make it easier to approve tax increases related to the budget. If the measure resulted in such tax in- creases, then the state would have greater tax revenues in some years.
https://lao.ca.gov/ballot/2009/090602.pdf