^[PDF] LAO 2003 Budget Analysis: Education Chapter

A similar approach was taken by the Legislature when the sales and use tax was raised to pay for repair of damages caused by the Loma Prieta earthquake. Spe- cifically, the legislation authorizing the tax stated that the sales and use tax revenues did not affect the minimum guarantee, and if a party ever legally challenged the impact the new tax had on Proposition 98, then the minimum guarantee would be suspended.
https://lao.ca.gov/analysis_2003/education/ed_anl03.pdf

LAO 2003-04 Budget Analysis: Education, Intersegmental: Student Fees

Figure  4 displays the key features of these tax credits. These credits lower the after-tax price of higher education fees for most middle-income students (or their parents) by lowering their federal tax liabilities.
https://lao.ca.gov/analysis_2003/education/hied_03_Intersegmental_fees_anl03.htm

LAO 2003-04 Budget Analysis: General Government, Tax Relief (9100)

LAO 2003-04 Budget Analysis: General Government, Tax Relief (9100) Tax Relief (9100) The state provides tax relief —both as subventions to local governments and as direct payments to eligible taxpayers —through a number of programs contained within this budget item.
https://lao.ca.gov/analysis_2003/general_govt/gen_29_9100_anl03.htm

LAO 2003-04 Budget Analysis: General Government, General Government—Mandates

Our review indicates that at least 13 of the ongoing mandates (seven mental health, three voting procedure, and three property tax administration mandates) could be consolidated and funded within the proposed state-county program realignment (see Perspectives and Issues , "Part V ").
https://lao.ca.gov/analysis_2003/general_govt/gen_3_cc_mandates_anl03.htm

LAO 2003-04 Budget Analysis: Health and Social Services, Department of Social Services CalWORKs Program (5180)

Alternatively, rather than using the $400  million in freed-up realigned revenues to achieve General Fund savings, the Legislature could reduce the Governor's proposed tax increases for realignment by $400  million.
https://lao.ca.gov/analysis_2003/health_ss/hss_13_5180_calworks_anl03.htm

LAO 2003 Budget Analysis: Transportation, Funding for Transportation Programs

If the tax were to be continued on a permanent basis, the additional revenues could begin to address a ten-year transportation funding shortfall of over $100  billion that was identified by the CTC in 1999.
https://lao.ca.gov/analysis_2003/transportation/tran_2_cc_funding_anl03.htm

Highlights of the 2004-05 Analysis and Perspectives and Issues

Our alternative includes a: $216  million reduction in local subventions, $400  million locally determined special district property tax shift, $320  million redevelopment property tax shift, and $400  million reduction in city and county sales taxes, and a reallocation of vehicle license fees. ( P&I , Part V .)
https://lao.ca.gov/analysis_2004/04-05_budget_highlights.html

^[PDF] LAO 2004 Budget Analysis: 2004-05 P&I Chapter

Only direct tolls for road use are closer to a user fee for driving than the gas tax. • Simple to Collect. Collection of the gas tax is relatively efficient. Drivers are not inconvenienced, as they pay the tax whenever they stop for fuel.
https://lao.ca.gov/analysis_2004/2004_pandi/pandi_04.pdf

2004-05 Budget Perspectives and Issues: Perspectives on the Economy and Demographics

The recovery was concentrated in consumer-durable purchases and home construc tion, boosted by historically low interest rates and federal tax cuts. Business spending and hiring remained stubbornly weak during this period, reflecting sluggish profit growth, falling stock prices, and cautious attitudes of businesses executives.  
https://lao.ca.gov/analysis_2004/2004_pandi/pi_part_2_anl04.htm

2004-05 Budget Perspectives and Issues: Perspectives on State Revenues

Estate Tax Phase-Out Continuing. Our forecast includes the impact on the state of a provision included in the federal tax reduction package enacted in the spring of 2001 which is resulting in the phase-out of revenues from California's "pick-up " estate tax.
https://lao.ca.gov/analysis_2004/2004_pandi/pi_part_3_anl04.htm