^[PDF] Administration's Cash Management Proposals

Consider Additional Delays in UC and Tax Refund Payments. If additional payment delays are needed, we recommend consideration of additional UC payment delays and delays of up to 45 days in payments of personal income and corporate tax refunds.
https://lao.ca.gov/handouts/state_admin/2009/Admin_Cash_Man_06_11_09.pdf

^[PDF] Non-Education Mandates

Threats Against Peace Officers (Chapter 1249, Statutes of 1992 and Chapter 666, Statutes of 1995) 60 Unitary Countywide Tax Rates (Chapter 921,Statutes of 1987) 210 Peace Officer Procedural Bill of Rights 2,900 Delete funding (annual reimbursements not required).
https://lao.ca.gov/handouts/state_admin/2009/Non_Education_Mandates_06_11_09.pdf

^[PDF] Overview of Proposition 24

Shared credits can be used to reduce taxes in 2010 and later years.  If Proposition 24 passes, tax credits would not be able to be transferred to other businesses within a unitary group. Changes to Rules for Tax Credit Sharing Prior Law Current Law Law if Proposition 24 Passes Tax credits given to a business entity can only reduce that entity’s taxes.
https://lao.ca.gov/handouts/state_admin/2010/Proposition_24_9_29_10.pdf

^[PDF] Issues Concerning the Accounting of California's Special Funds

(By contrast, the General Fund receives a broad variety of taxes available to fund any public purpose.) In California’s budgetary accounting system, over 500 special funds receive specifi ed fee and tax revenues to support particular public programs.  About $38 Billion of Annual Special Fund Revenue.
https://lao.ca.gov/handouts/state_admin/2012/Accounting_Special_Funds_8_9_12.pdf

^[PDF] Issues Concerning the Accounting of California's Special Funds

(By contrast, the General Fund receives a broad variety of taxes available to fund any public purpose.) In California’s budgetary accounting system, over 500 special funds receive specifi ed fee and tax revenues to support particular public programs.  About $38 Billion of Annual Special Fund Revenue.
https://lao.ca.gov/handouts/state_admin/2012/Accounting_Special_Funds_Senate_8_15_12.pdf

^[PDF] Property Tax Agents at the Local Level in California: An Overview

Enrolled agents are tax preparers and advisors (other than attorneys and certifi ed public accountants) who are licensed and regulated by the IRS. Enrolled agents must subscribe to standards of tax practice, pass an entrance examination, and take continuing education courses.  IRS Circular 230 Also Governs the Advice Tax Preparers May Give Clients.
https://lao.ca.gov/handouts/state_admin/2012/Property_Tax_Agents_6_20_12.pdf

^[PDF] Tax Expenditures

Of these, personal income tax (PIT) TEPs total around $30 billion, while corporation tax (CT) TEPs total about $5 billion (see pages 3 and 4).  Sales and Use Tax (SUT) TEPs are worth around $9 billion (see page 5).  There also are other TEPs associated with the insurance tax and other state taxes.  In
https://lao.ca.gov/handouts/state_admin/2012/Tax_Expenditures_2_22_12.pdf

^[PDF] Overview of State Infrastructure Bonds

Under the pay-as-you-go approach, the state funds infrastructure up front through direct appropriations of taxes and fees. Pay-as-you-go spending from special funds—primarily transportation revenues— make up a signifi cant share of the state’s infrastructure spending.  General Fund-Supported Bonds.
https://lao.ca.gov/handouts/state_admin/2013/Overview_State_Infrastructure_Bonds_2_26_13.pdf

^[PDF] Budget Reserve Proposals

Implementation Issues for Legislative Consideration (Continued) 9L E G I S L A T I V E A N A L Y S T ’ S O F F I C E April 28, 2014 LAO 70 YEARS OF SERVICE  Capital gains are very volatile.  Even if capital gains were not taxed, state revenues would be volatile under current tax system, as shown in the above fi gure.
https://lao.ca.gov/handouts/state_admin/2014/Budget-Reserve-Proposals-042814.pdf

^[PDF] Options for Reforming the State Board of Equalization

BOE runs the Sales and Use Tax Program and many other statewide tax and fee programs, and promulgates related regulations. „ Quasi-Judicial Activities. The Board rules on tax appeals for the taxes they administer and for the taxes administered by the Franchise Tax Board (FTB). „ Quasi-Legislative Activities.
https://lao.ca.gov/handouts/state_admin/2017/Reforming-BOE-060717.pdf