Cigarette Tax Stamp Purchases and Surety Bonds in California

Cigarette Tax Administration How Is the Tax Collected? In California, the cigarette tax is collected through the issuance of stamps or 搃ndicia. Stamps are issued or sold to cigarette distributors at a price equal to the cigarette tax (87 cents per pack) less a slight discount of 0.85爌ercent.
https://lao.ca.gov/2006/cigarette_bonds/cigarette_bonds_012506.htm

^[PDF] The 2006-07 Budget Package

Total general purpose funding for higher education (General Fund, fees, and property tax revenues) would increase by about 6.7 percent from the 2005-06 level. (General Fund support grows by 9.4 percent, offsetting lower increases in the other two sources.)
https://lao.ca.gov/2006/floor_packet/062706_floor_packet.pdf

A Primer: The State’s Infrastructure And the Use of Bonds

As regards funding sources, for example, transportation has relied heavily on its dedicated annual stream of gas tax revenues, certain water projects have been paid for from water fees collected from water users, and other capital outlays have been pa id for out of the state’s general tax revenues, including income and sales taxes.
https://lao.ca.gov/2006/infrastructure/infrastructure_010306.html

Major Features of the 2006 California Budget

In the transportation area, it provides the full $1.4 billion annual Proposition 42 transfer of sales taxes on gasoline to fund transportation programs, and it repays $1.4 billion of past Proposition 42 related loans.
https://lao.ca.gov/2006/major_features/major_features_2006.html

Retiree Health Care: A Growing Cost for Government

Some state retirees-including some who were first hired before 1986, when Medicare taxes became mandatory for most state and local government employees-are not automatically eligible for Medicare Part A coverage when they reach the age of 65.
https://lao.ca.gov/2006/ret_hlthcare/retiree_healthcare_021706.htm

^[PDF] The 2007-08 Budget Package (Revised 7/24/07)

(Spillover revenue is a portion of gasoline sales tax revenue, which under current law accrues to the PTA. The account also receives revenues from diesel sales tax and Proposition 42 gasoline sales tax.)
https://lao.ca.gov/2007/floor_packet/072007_floor_packet.pdf

^[PDF] Major Features of the 2007 California Budget

However, as explained in the prior section on K‑14 Proposition 98 support, CCC also receives more than $2 billion in local prop‑ erty tax revenue that is interchangeable with General Fund support for program purposes.
https://lao.ca.gov/2007/major_features/major_features_2007.pdf

^[PDF] Overview of the 2007-08 May Revision

Beyond this budget-year forecasting difference, there is also a serious risk related to base- line property tax revenues. During the 2005-06 fiscal year, the growth in property tax receipts received by K-12 school districts was significantly lower than the growth in overall property tax receipts around the state.
https://lao.ca.gov/2007/may_revise/may_revise_051507.pdf

^[PDF] Allocating Local Sales Taxes: Issues and Options

It simply shifts existing sales taxes from one jurisdiction to an- other—at the cost of government resources that could be used for other purposes. The counterproductive aspects of the current system could be addressed through major reforms involving either the local sales tax allocation methodology or changes in local govern- ment’s system of taxes.
https://lao.ca.gov/2007/sales_tax/sales_tax_012407.pdf

^[PDF] Disaster Assistance

Qualified prop- erties severely damaged by a disaster may also be eligible to have their property tax payments deferred until 30 days after the property has been reassessed. More informa- tion on disaster property tax relief is available at http://www.boe.ca.gov/proptaxes/faqs/disaster.htm Other Tax Relief.
https://lao.ca.gov/2008/crim/disaster_assistance/disaster_assistance_12-3-08.pdf