^[PDF] The 2010-11 Budget: Overview of the May Revision

Enacted special session legislation— which put in place the so-called “gas tax swap” (the elimination of the gasoline sales tax offset by an increase in the per gallon excise tax on gaso- line)—reduced the 2010-11 budget problem by $1.4 billion according to administration estimates.
https://lao.ca.gov/reports/2010/bud/may_revise/may_revision_051810.pdf

^[PDF] Sale-Leaseback

.  Property Tax Credit. Under the California Constitution, the state is exempt from pay- ing property taxes on the properties it owns. Private landlords renting space to the state, however, generally are charged property taxes based on the assessed value of their properties.
https://lao.ca.gov/reports/2010/infr/sale_leaseback/sale_leaseback_110910.pdf

^[PDF] The 2012-13 Budget: Overview of the Governor's Budget

As we discussed in our November report, California’s Fiscal Outlook, Franchise Tax Board (FTB) data on the state income tax base lags by one to two years, such that preliminary data on 2010 income tax returns only recently has emerged.
https://lao.ca.gov/reports/2012/bud/budget_overview/budget-overview-011112.pdf

^[PDF] The 2013-14 Budget: California's Fiscal Outlook

A proposed extension of a tax imposed on managed care organizations used to offset General Fund costs would have provided an equivalent amount of money for the support of HFP in 2012-13, but it was not enacted into law.
https://lao.ca.gov/reports/2012/bud/fiscal-outlook/fiscal-outlook-2012.pdf

^[PDF] The 2012-13 Budget: California Spending Plan

Budget No Longer Assumes Savings From the Extension of the Sales Tax to IHSS Providers. The 2010-11 budget assumed savings from the extension of the sales tax to IHSS services. Essentially, this sales tax extension would have allowed the state to draw down federal funding to offset General Fund costs in IHSS (please see the 2010-11 Spending Plan for more detail).
https://lao.ca.gov/reports/2012/bud/spending_plan/spending-plan-091312.pdf

^[PDF] The 2013-14 Budget: Overview of the Governor's Budget

For each year that the state carries a federal loan balance, UI taxes paid by employers are incrementally increased. The proceeds from these increased tax revenues are used to pay down the principal on the state’s federal loan.
https://lao.ca.gov/reports/2013/bud/budget-overview/budget-overview-011413.pdf

^[PDF] A Look at Voter-Approval Requirements for Local Taxes

Cities and Counties Have Broad Tax Authority. Outside of the property tax, cities and counties have authority to impose a broad range of taxes, including sales taxes, parcel taxes, utility taxes, hotel taxes, and business taxes.
https://lao.ca.gov/reports/2014/finance/local-taxes/voter-approval-032014.pdf

^[PDF] The 2018-19 Budget: California's Fiscal Forecast

California, for example, may be disproportionately affected by proposed changes to the state and local tax deduction, but the state’s economy also could benefit from other parts of the plan . Changes to the federal tax code also could affect the administration of state tax laws, and this could lead to proposals for legislation to conform California’s tax laws to some of the federal changes . • CHIP.
https://lao.ca.gov/reports/2017/3718/fiscal-outlook-111517.pdf

^[PDF] Building Reserves to Prepare for a Recession

Personal Income Tax Is Dominant State Revenue Source. The personal income tax (PIT) is the state’s tax on most sources of individual income, including: salaries and wages, proprietor and partnership income, capital gains, dividends and interest, and retirement distributions.
https://lao.ca.gov/reports/2018/3769/prepare-for-recession-030718.pdf

^[PDF] Evaluation of the Property Tax Postponement Program

Each property owner’s annual property tax bill is determined by multiplying the taxable value of her property by her tax rate. (As such, the property tax is an ad valorem tax because it is based on the value of the home.)
https://lao.ca.gov/reports/2018/3885/property-tax-postponement-100818.pdf