The 2011-12 Budget: Achieving General Fund Relief From Transportation Funds [Publication Details]

Jan 25, 2011 - However, the passage of ballot measures in November 2010 potentially undoes portions of the tax swap package. In response to these ballot measures, the Governor’s January 2011-12 budget proposes statutory changes to recapture the use of transportation funds to help balance the state’s budget.
https://lao.ca.gov/Publications/Detail/2405

Taking Advantage of New Federal Higher Education Tax Credits

The act creates several new higher education-related tax incentives, including the "Hope Scholarship" and "Lifetime Learning" tax credits. These tax credits will dramatically reduce the after-tax price of tuition and fees for most middle-income California students (or their parents) by lowering their federal taxes.
https://lao.ca.gov/1998/0298_highered_tax_credits/0298_highered_tax_credits.html

^[PDF] Overview of Transportation Funding

All of the revenue from this tax, estimated to be about $160 million in 2015-16, is allocated to the STA. Diesel Taxes: Revenues and Uses State “Swap” Sales Tax
https://lao.ca.gov/handouts/transportation/2015/Transportation-Funding-022315.pdf

Improving California’s Response to the Environmental and Safety Hazards Caused by Abandoned Mines

Aug 4, 2020 - Counties often refer development projects with potential AML issues to DTSC under the VCP. As a result, it has become a key program for assessing abandoned mine sites. Grants. DTSC has completed and supported grant applications to help cities, counties, and other local agencies secure U.S.
https://lao.ca.gov/Publications/Report/4258

^[PDF] Reform the alternative minimum tax (AMT)

The AMT procedure requires determining the taxpayer’s “tentative minimum tax”—the calculation of which excludes or limits certain tax preference items. The tentative minimum tax is then compared to the regular PIT liability, with any excess of tentative minimum tax over the regular PIT liability representing the AMT.
https://lao.ca.gov/ballot/2002/020708_INT.pdf

2002 Initiative Analysis: Jarvis-Simon Homeowners and Renters Tax Relief Act

The AMT procedure requires determining the taxpayer’s “tentative minimum tax”—the calculation of which excludes or limits certain tax preference items. The tentative minimum tax is then compared to the regular PIT liability, with any excess of tentative minimum tax over the regular PIT liability representing the AMT.
https://lao.ca.gov/ballot/2002/020708_INT.htm

^[PDF] Final Summary of Major Financial Legislation Enacted During 1984

The bill establishes new civil penalties for improper use of sales tax resale certificates, for registering vehicles outside of the state to avoid the use tax, and for selling goods without a sales tax permit.
https://lao.ca.gov/reports/1984/11_major_financial_legislation_enancted_during_1984.pdf

^[PDF] Final Summary of Major Financial Legislation Enacted During 1984

The bill establishes new civil penalties for improper use of sales tax resale certificates, for registering vehicles outside of the state to avoid the use tax, and for selling goods without a sales tax permit.
https://lao.ca.gov/reports/1984/final_summary_of_major_financial_legislation_enancted_during_1984.pdf

LAO 2003-04 Budget Analysis: General Government, Franchise Tax Board (1730)

LAO 2003-04 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 Corpor ation Tax laws.
https://lao.ca.gov/analysis_2003/general_govt/gen_16_1730_anl03.htm

^[PDF] Expands Requirement for Supermajority Approval to Enact New Revenue Measures. Initiative Constitutional Amendment.

The largest local government revenue source is the property tax, which raises $60 billion annually. Other local taxes include sales taxes, utility taxes, and hotel taxes. In addition, local government budgets are funded through fees and other charges.  Vote Thresholds for Increasing Local Taxes and Fees.
https://lao.ca.gov/handouts/state_admin/2018/New_Revenue_Measures_062618.pdf