^[PDF] Abusive Tax Shelters: Impact of Recent California Legislation

Abusive TAx shelTers Under both the state’s personal income tax (PIT) and the corporation tax (CT), tax- payers are able to shelter certain income from taxation. Some of these forms of shelter- ing are explicitly allowed under the tax code.
https://lao.ca.gov/2006/abusive_tax_shelters/abusive_tax_shelters_012706.pdf

^[PDF] The McCauley-Rooker Wealth Tax and Oceans Preservation Act

Impact From New Taxes One-Time Increase From the Wealth Tax. The measure would result in a one-time increase in state revenues (realized in 2011-12 and 2012-13) as a result of the establish- ment of the wealth tax.
https://lao.ca.gov/ballot/2008/080821.pdf

^[PDF] Taxes [V-2]

Local Taxes. Local governments may impose or increase taxes (other than ad valorem property taxes) subject to the approval of their local voters. If the local gov- ernment proposes to use the tax proceeds for general purposes (a “general tax”), the tax requires approval by a majority of local voters.
https://lao.ca.gov/ballot/2009/090781.pdf

LAO 2009-10 Budget Analysis Series: General Government: Increase State Revenues by Making Changes to Tax Programs

Penalize Taxpayers Claiming Baseless and Overstated Tax Refunds. Taxpayers can claim a tax refund on their income tax if the tax they owe is less than the amount they paid during the tax year through withholding.
https://lao.ca.gov/analysis_2009/general_govt/gen_anl09003004.aspx

^[PDF] California Brain Research and Tobacco Tax Act of 2014 (Amendment #1-S)

Backfill of Existing Tobacco Tax Programs. This measure requires the transfer of some revenues raised by the new tax to “backfill,” or offset, any revenue losses that occur to existing state cigarette and tobacco taxes as a direct result of the imposition of the new tax.
https://lao.ca.gov/ballot/2014/140025.pdf

^[PDF] California Freedom from Slavery Act

The dollar amount of parcel and Mello-Roos taxes charged to property owners may vary by type or size of parcel, but these taxes are not to be imposed on an ad valorum basis. Estate Tax. California’s estate tax is collected as a portion of the federal estate tax in the form of a deduction for state estate taxes.
https://lao.ca.gov/ballot/2009/090629.pdf

2009 Initiative Analysis: California Cancer Research Act (Version 3)

This measure would increase excise taxes on cigarettes and use these revenues to fund various health research and tobacco-related programs. Background Tobacco Taxes Existing Tax Rate. Current state law imposes excise taxes on cigarettes and other tobacco products.
https://lao.ca.gov/ballot/2009/090811.aspx

STATE & LOCAL FINANCE -- FISCAL OVERVIEW

The state also collects a variety of other taxes and fees, including fish and game taxes, regulatory taxes and fees, and fees and charges to cover the cost of services to the publ ic. At the local government level, property taxes are by far the largest source of tax revenues.
https://lao.ca.gov/1995/010195_calguide/cgslf2.html

^[PDF] The 2020-21 Budget: The Governor’s Cannabis-Related Proposals

Proposition 64 Imposes Two State Excise Taxes on Cannabis. Like other businesses, cannabis businesses generally must pay broad‑based taxes such as income taxes, payroll taxes, and sales taxes. Additionally, Proposition 64 established two state excise taxes on cannabis.
https://lao.ca.gov/reports/2020/4162/cannabis-related-proposals-021420.pdf

2009 Initiative Analysis: The McCauley-Rosen Wealth Tax and Oceans Preservation Act (Amendment #1-S)

Impact From New Taxes One-Time Increase From the Wealth Tax. The measure would result in a one-time increase in state revenues (realized in 2011 ‑12 and 2012 ‑13) as a result of the establishment of the wealth tax.
https://lao.ca.gov/ballot/2009/090486.aspx