2011 Initiative Analysis:California Opportunity and Prosperity Act

The net effect on state revenues would depend largely on whether the current income tax withholding of participants induced to file tax returns by this program exceeds their tax liabilities. If, for example, there were 250,000 new tax filers due to this program all with no prior tax withholding and average annual tax liabilities of $300, the state ’s revenue gain would be $75  million per year.
https://lao.ca.gov/ballot/2011/110781.aspx

California Independence in Statewide Elections Act [Ballot]

May 14, 2015 - In its administration of California ’s state income tax, the Franchise Tax Board defines a nonresident to be any individual who is not (1) present in California for other than a temporary or transitory purpose or (2) domiciled in California.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-012

^[PDF] Executive Summary Executive Summary The state's sales and use

Executive Summary Executive Summary The state's sales and use tax is comprised of two separate but similar taxes. The sales tax is imposed on retailers for the privilege of kll- ing tangible personal property in California. · The incidence of the sales tax is on the retailer, which means that the retailer is responsible for
https://lao.ca.gov/reports/1987/12_87_administering_the_sales_and_use_tax.pdf

^[PDF] Review of the Funding Determination Process for Nonclassroom-Based Charter Schools

Since charter schools can enroll students from within their authorizer’s county and adjacent counties, a charter network can serve large portions of the state by having schools authorized in several key counties across the state.
https://lao.ca.gov/reports/2024/4870/Review-Funding-Determination-Process-Nonclassroom-Charter-Schools-022924.pdf

^[PDF] 1956 Budget Analysis: Mental Hygiene

In this connection, two resolutions of the San Diego County Grand Jury should be noted. On December 19, 1955, the grand jury resolved: "That legislation should be enacted to permit. parents or res- sponsible relatives of patients to pay according to their financial ability so to do ;" "That a lien law should be enacted to enable the county and the State to
https://lao.ca.gov/analysis/1956/13_mental_hygiene_1956.pdf

^[PDF] The 2023-24 Budget: Considering Inflation’s Effects on State Programs

To support these functions, the state pays a share of counties’ costs based expected workload. In the case of Medi-Cal, state payments to counties for program administration are automatically adjusted for inflation annually.
https://lao.ca.gov/reports/2022/4647/Inflation-Effects-on-State-Programs-111622.pdf

^[PDF] Cannabis: Proposed Consolidation of Regulation and Identifying the Elements of the Illicit Market

Governor’s Proposals Left align medium figures and tables here Large figure margin Large figure margin L E G I S L AT I V E A N A LY S T ’ S O F F I C E 4 Changes to Point of Collection Would Improve Tax Administration, but Other Tax Changes Also Warranted „ We find that changing the point of collection for the retail excise and cultivation tax
https://lao.ca.gov/handouts/state_admin/2020/Cannabis-Regulation-022520.pdf

^[PDF] The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption

In 2017, 1.6 million businesses were subject to the minimum franchise tax. Figure 1 (see next page) shows the number of business tax filers of each type and the amounts of minimum franchise tax paid in 2017.
https://lao.ca.gov/reports/2020/4207/min-franchise-tax-exemption-032320.pdf

LAO 2007 Budget Analysis: Tax Agency Information and Data Exchange

The language placed an emphasis on how additional cooperation could serve to improve overall tax compliance as well as aid in tax enforcement activities. Our completed report — A Report on Tax Agency Information and Data Exchange (January 2007) —was prepared utilizing data and other information provided by the tax agencies.
https://lao.ca.gov/analysis_2007/general_govt/gen_03_anl07.aspx

^[PDF] Homeowner's and Renter's Tax Relief Act

Reduced Property Tax Deductions. The reduction in property taxes described above would result in a reduction in property tax itemized deductions reported on PIT returns. This would result in increased PIT revenues of approximately $200 million annually.
https://lao.ca.gov/ballot/2007/070839.pdf