2002-03 Budget Analysis: General Government, Franchise Tax Board (1730)

2002-03 Budget Analysis: General Government, Franchise Tax Board (1730) Franchise Tax Board (1730) The Franchise Tax Board (FTB) is one of the state's two major tax collection agencies. The FTB's primary responsibility is to administer California's Personal Income Tax and Bank a nd Corporation Tax laws.
https://lao.ca.gov/analysis_2002/general_govt/gen_10_1730_anl02.htm

2002-03 Budget Analysis: General Government, Department of Industrial Relations (8350)

For DLSE, inspectors check the company's records including busin ess registration, proof of workers' compensation insurance, payroll records to ensure wages have been paid and appropriate taxes deducted, and tax returns.
https://lao.ca.gov/analysis_2002/general_govt/gen_18_8350_dir_anl02.htm

2002-03 Budget Analysis: General Government, Overview

Tax Collection Programs The Franchise Tax Board (FTB) and the Board of Equalization (BOE) are the state's two major revenue collection agencies. The FTB is responsible primarily for collection and administration of the state's personal income tax (PIT) and the bank and corporation tax (BCT).
https://lao.ca.gov/analysis_2002/general_govt/gen_1_ov_anl02.htm

^[PDF] LAO 2002 Budget Analysis: General Government Chapter

Franchise Tax Board F - 47 Legislative Analyst’s Office FRANCHISE TAX BOARD (1730) The Franchise Tax Board (FTB) is one of the state’s two major tax collection agencies. The FTB’s primary responsibility is to administer California’s Personal Income Tax and Bank and Corporation Tax laws.
https://lao.ca.gov/analysis_2002/general_govt/gengov_anl02.pdf

2002 Budget Analysis: Health and Social Services, Public Health

Background Historically, tobacco tax revenues from Proposition  99 have been the state's main source of support for smoking prevention activities. Proposition  99 is a 1988 initiative that allocated revenues from an increase in taxes on tobacco products to various health, environmental, and research programs.
https://lao.ca.gov/analysis_2002/health_ss/healthss_08_public_health_anl02.htm

^[PDF] OPTIONS FOR ADDRESSING THE STATE’S FISCAL PROBLEM

The report’s index categorizes options by type— caseload reduction, funding shift, improved efficiency, service reduction, one-time adjustment or deferral, federal tax conformity, and elimination or reduction of a tax expenditure.
https://lao.ca.gov/analysis_2002/options/budget_options_2002-03.pdf

^[PDF] 2003-04 Budget: Perspectives and Issues

What Taxes Would Support Realignment? The administration proposes three tax increases to raise $8.3 billion in new revenues: a one cent increase in the sales tax, new 10 percent and 11 percent tax brackets for the personal income tax, and a $1.10 per pack increase in the excise tax on cigarettes.
https://lao.ca.gov/analysis_2003/2003_pandi/pandi_2003.pdf

2003-04 Budget Perspectives and Issues: Perspectives on State Revenues

The tax increases consist of (1) the establishment of a 10  percent and an 11  percent PIT rate to be imposed on high-income tax payers, (2) a 1  percent increase in the SUT, and (3) a $1.10 per pack increase in the cigarette tax.
https://lao.ca.gov/analysis_2003/2003_pandi/pi_part_3_anl03.html

2003 Budget Analysis: P&I, Part 1

The SAL places an "upper bound " on the amount of tax proceeds that the state can spend in any given year and grows annually by a population and cost-of-living factor. Most state appropriations are subject to the SAL; however, certain appropriations are exempt —including those for subventions to schools and local governments, capital outlay, and tax relief.
https://lao.ca.gov/analysis_2003/2003_pandi/pi_part_4a_anl03.html

LAO 2003-04 Budget Analysis: Education, Special Education

The state supports special education costs with three sources of funding: General Fund, local property taxes, and federal funds. The General Fund covers the program's fun ding needs that are not met by federal funds or property taxes.
https://lao.ca.gov/analysis_2003/education/ed_13_specialed_anl03.htm