^[PDF] LAO 1994 Budget Perspectives and Issues: PERSPECTIVES ON STATE REVENUES

The “use” tax is imposed on products bought from out-of-state firms by California individuals and businesses for use in the state. Such purchases are generally difficult to monitor, and an increasing portion of purchases by individuals are escaping taxation due to the state's inability to require out-of-state “mail-order” businesses to collect this tax.
https://lao.ca.gov/analysis_1994/1994_pandi/pi94part3.pdf

^[PDF] Analyzing Recent Changes to State Support for Fiscally Distressed Districts

The Kern COE manages FCMAT through a state contract. Emergency State Loans and Takeovers Districts in Exceptional Distress May Request an Emergency State Loan. In rare cases, districts lack the cash necessary to pay their bills.
https://lao.ca.gov/reports/2018/3914/fiscally-distressed-districts-122018.pdf

^[PDF] Public access to state and local government records (Amendment #1).

Most state government entities are required to comply with the State Records Management Act, which requires (1) the Secretary of State (SOS)—and its State Archives Division (State Archives)—to approve record retention and destruction policies for each entity (which also incorporates any specific retention periods
https://lao.ca.gov/ballot/2023/230448.pdf

^[PDF] Voting requirements for increasing state revenues through taxes or fees

State fees are generally of two types—user fees and regulatory fees. • User fees—such as state park entrance fees—are paid by the user for the cost of providing specific services or programs. • Regulatory fees—such as waste discharge permit fees or smog check fees— pay for programs that establish rules regarding the activities of businesses or people in order to achieve particular policy goals.
https://lao.ca.gov/ballot/2003/030523.pdf

^[PDF] The Salary and Per Diem for Elected State Officers Reform Act

In addition, current statutory law allows the state to pay the travel and living expenses for all state employees (including elected officers) when employees travel on state business. These payments are generally referred to as “per diem.”
https://lao.ca.gov/ballot/1998/980590_INT.pdf

^[PDF] Tax credit for health insurance and State Health Insurance Fund

Loan to State Health Insurance Fund. There would be a one-time cost to the state General Fund of $2 million for a start-up loan to the newly created State Health Insur- ance Fund. The measure provides for repayment by the new fund, but repayment would be problematic.
https://lao.ca.gov/ballot/1998/980076_INT.pdf

^[PDF] California's Taxation of Vesels, Vehicles, and Aircraft: Out-of-State Purchases

California's Taxation of Vesels, Vehicles, and Aircraft: Out-of-State Purchases our assessment below of the economic and fis- cal effects of Chapter 226 necessarily involves rough estimates. focUs of chApter 226—exemption for oUt-of-stAte UsAge Chapter 226 deals with a key exemption to the SUT—out-of-state usage.
https://lao.ca.gov/2006/vesseltax/vesseltax_050206.pdf

^[PDF] State Reimbursement of Mandated Costs: A Review of Statutes Funded in 1985

State Reimbursement of Mandated Costs: A Review of Statutes Funded in 1985 State law requires the Department of the Youth Authority to adopt and prescribe minimum standards which local entities must follow when detaining a minor in an adult facility for more than 24 hours.
https://lao.ca.gov/reports/1986/543_1286_state_reimbursement_of_mandated_local_costs_a_review_of_statutes_funded_in_1985.pdf

^[PDF] Organizing State Government to Meet California's Environmental Protection Priorities

In our view, better information on ecological risk is necessary to improve the state's ability to set expenditure priorities across all environmental programs. There also needs to be an organiza- tional framework to appropriately reflect eco- logical risks when the state targets risk reduc- tion efforts.
https://lao.ca.gov/1991/reports/479_0591_organizing_state_government.pdf

^[PDF] Reforming Davis-Dolwig: Funding Recreation in the State Water Project

As noted earlier, the administra‑ tion proposes to clarify state law to state in effect that no historical state‑funding obligation exists for Davis‑Dolwig. This declaration in statute cites a provision in the Constitution that prohibits the creation of state debt without voter approval.
https://lao.ca.gov/2009/rsrc/Reforming_Davis-Dolwig/Davis-Dolwig_030909.pdf