^[PDF] Governor's Redevelopment Proposal

In 1952, voters approved a constitutional amendment to allow redevelop- ment agencies to use the property tax as a funding source.  Property Tax Increment Is Main Revenue Source. If a city or county creates a redevelopment project area to address urban blight, its redevelopment agency receives the future growth in property taxes from the area, known as the property tax increment.
https://lao.ca.gov/handouts/state_admin/2011/Redevelopment_2_7_11.pdf

^[PDF] Overview of State Fiscal Functions

The State Constitution establishes the board, but most of BOE’s duties are established under statutory law.  Income Tax Appeals. Among BOE’s statutory duties is to serve as an appeals board for taxpayers disagreeing with decisions concerning income tax liabilities by the Franchise Tax Board (FTB).  Administers Sales and Excise Tax Programs.
https://lao.ca.gov/handouts/state_admin/2013/State-Fiscal-Functions-032113.pdf

^[PDF] Options for Reforming the State Board of Equalization

BOE runs the Sales and Use Tax Program and many other statewide tax and fee programs, and promulgates related regulations.  Quasi-Judicial Activities. The Board rules on tax appeals for the taxes they administer and for the taxes administered by the Franchise Tax Board (FTB).  Quasi-Legislative Activities.
https://lao.ca.gov/handouts/state_admin/2017/Options-reforming-state-BOE-42017.pdf

^[PDF] State Funding for Transportation

Highway Repair Funding Continues to Shrink Real Gas Tax Revenues Have Not Kept Pace With Road Use 20
https://lao.ca.gov/handouts/transportation/2009/State_Funding_for_transportation_02_05_09.pdf

^[PDF] Proposition 33: Automobile Insurance

.  Insurance Premium Tax  Insurance companies doing business in California currently pay an insurance premium tax instead of the state corporation tax.  The premium tax is based on the amount of gross insurance premiums earned in the state each year for automobile insurance as well as for other types of insurance coverage. 
https://lao.ca.gov/handouts/transportation/2012/Proposition33_09_25_12.pdf

^[PDF] Remarks to the Conference Committee on SB 813

Were it not for the sales tax trigger built into AB 28x, the General Fund deficit would be even larger. Needless to say, the projected deficit could be larger or smaller than $465 million if some of the major assumptions on which the budget is premised fail to hold.
https://lao.ca.gov/reports/1983/sb-813.pdf

^[PDF] Assessment of Weight Fees on Farm Vehicles in California

IIEquity of Highway User Taxes,1I Office of the Auditor General, California Legislature, June 1976. 2. IIHighway Cost Allocation and Tax Recovery in California"AReport.,to the California State Senate Transportation Committee,1I by Richard Zettel, February 1980. -33- There are drawbacks, however, to a mileage-based tax.
https://lao.ca.gov/reports/1985/09_85_assessment_of_weight_fees_on_farm_vehicles_in_california.pdf

^[PDF] Perspectives on the 1987 May Revision

SB 90 (Chapter 296, Statutes of 1973) lowered the newly raised sales tax rate for six months and granted a variable (20 percent to 35 per- cent) income tax credit. 4. AB 3802 (Chapter 569, Statutes of 1978) increased, for the 1978 income year, the personal income tax credits for single taxpayers from $25 to $100, and for married couples from $50 to $200.
https://lao.ca.gov/reports/1987/05_87_perspectives_on_the_1987_may_revision.pdf

^[PDF] Letter to Legislator

Effect on Benchmark Plan and Federal Tax Subsidies for Other Exchange Enrollees Net Consumer Premiums Depend on the Premium Difference Between the Benchmark Plan and the Plan Selected. The federal premium tax credit subsidy (premium subsidy) available to an individual purchasing coverage on the Exchange is based on the premium of the second-lowest-cost “silver”
https://lao.ca.gov/reports/2013/hlth/letters/emmerson-031813.pdf

^[PDF] Analysis of Newly Identified Mandates

• Could any current state funding streams to counties and cities—such as 2011 realignment funds or Proposition 172 sales tax revenues—be used to help offset the costs of the ICAN mandate? LOCAL AGENCY ETHICS Background Chapter 700, Statutes of 2005 (AB 1234, Salinas), requires local governments to (1) adopt written policies detailing the circumstances—if any—under which elected
https://lao.ca.gov/reports/2013/localgov/Newly-Identified-Mandates-53113.pdf