^[PDF] Overview of Unemployment Insurance and the Governor's Related Budget Proposals

For each year the state carries a federal loan balance, the federal UI tax rate on California employers increases (resulting in additional annual taxes of about $300 million that are on top of any such employer tax increases in prior years).
https://lao.ca.gov/handouts/socservices/2012/Overview_UI_Gov_Related_Proposals_3_7_12.pdf

^[PDF] Overview of Property Assessed Clean Energy Programs

.  Local governments may form community facilities districts which can levy special taxes—typically parcel taxes—to fi nance installation.  Assessments and Special Taxes Levied Under PACE Programs Are Liens Against the Properties Property Assessed Clean Energy (PACE) Programs 2L E G I S L A T I V E A N A L Y S T ’ S O F F I C E June 9, 2016 
https://lao.ca.gov/handouts/state_admin/2016/Overview-Property-Assessed-Clean-Energy-Programs-060916.pdf

^[PDF] Overview of Transportation Funding

Gasoline Excise Taxes: Revenues and Uses a Figure does not include other statewide and local taxes. State and Federal Gasoline Taxesa 2013-14 State “Swap” Excise Tax (21.5 cents) State Base Excise Tax (18 cents) Federal Excise Tax (18.4 cents) Base Price 4L E G I S L A T I V E A N A L Y S T ’ S O F F I C E March 13, 2013 LAO 70 YEARS OF SERVICE  State Base Sales Tax.
https://lao.ca.gov/handouts/transportation/2013/Trans_Funding_03_13_13.pdf

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

The General Fund, in turn,· wou1 d experi ence a revenue increase ranging from $126,000 to $384,000 in 1985 if weight fees on farm vehicles were reduced, due to the reductions in the amounts deducted from income on state income and bank and corporation tax returns.
https://lao.ca.gov/reports/1984/10_assessment_of_weight_fees_on_farm_vehicles_in_california.pdf

^[PDF] Accommodating the State's Inmate Population Growth

For example, SB 760 (Lockyer) would dedicate a share of sales tax reve- nues to counties that voluntarily chose to take custody of such offend- ers, either by placing them in jail or by operating alternative punishment programs, such as drug treatment and electronic monitoring.
https://lao.ca.gov/reports/1995/accomodating_the_states_inmate_population_growth.pdf

^[PDF] Considering the State Costs and Benefits: In-Home Supportive Services Program

Cash and counseling recipients work directly with county officials to craft spending plans, write checks, and handle payroll taxes. Potential Savings These types of targeting strategies would likely result in long-term savings to the state.
https://lao.ca.gov/reports/2010/ssrv/ihss/ihss_012110.pdf

^[PDF] Letter to Legislator--Updated underlying General Fund spending trend

During the period, the state has adopted several measures intended to shift redevelopment agency property tax revenues on a temporary basis to support General Fund expenditures, culminating in the two redevelopment bills passed in 2011.
https://lao.ca.gov/reports/2012/stadm/letters/underlying-general-fund-061212.pdf

^[PDF] The 2014-15 Budget: Cap-and-Trade Auction Revenue Expenditure Plan

In 2012, the California Chamber of Commerce filed a lawsuit against the ARB claiming that cap-and-trade auction revenues constitute illegal tax revenue. In November 2013, the superior court ruled that the “charges” from the auction have characteristics of a tax as well as a fee, but that, on balance, the charges constitute legal regulatory fees.
https://lao.ca.gov/reports/2014/budget/cap-and-trade/auction-revenue-expenditure-022414.pdf

^[PDF] Analysis of School District Reserves

California’s tax system relies heavily on income taxes paid by individuals and businesses, which are quite volatile revenue sources. Since more than 40 percent of the state’s General Fund expenditures relate to K-12 education, this volatility affects school funding.
https://lao.ca.gov/reports/2015/edu/district-reserves/district-reserves-012115.pdf

^[PDF] The 2016-17 Budget: Resources and Environmental Protection

Redirect Fuel Taxes From OHV Trust Fund to SPRF. Due to the structural shortfall in SPRF and the depletion of the SPRF fund balance, the administration requests a one-time redirection of $31 million in fuel tax revenues to SPRF.
https://lao.ca.gov/reports/2016/3354/resources-analysis-021616.pdf