LAO 2003-04 Budget Analysis: General Government, Board of Equalization (0860)

This involves the acquisition of cigarettes in other states or other countries (with lower excise taxes than California's or no excise taxes at all) and their transportation into California without the payment of the tax.
https://lao.ca.gov/analysis_2003/general_govt/gen_14_0860_anl03.htm

^[PDF] Taxpayer Protection Act of 2010

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/2009/090772.pdf

^[PDF] Temporary extension of Proposition 30 income tax increases.

Proposition 30 temporarily raised some state taxes.  Sales Taxes. Proposition 30 increased the state sales tax rate by one-quarter cent from 2013 through 2016. In the current fiscal year, this increase is budgeted to generate $1.6 billion of revenue.  Income Taxes.
https://lao.ca.gov/ballot/2015/150492.pdf

LAO 2004 Budget Analysis: Franchise Tax Board (1730)

LAO 2004 Budget Analysis: Franchise Tax Board (1730) Analysis of the 2004-05 Budget Bill Legislative Analyst's Office February 2004 Franchise Tax Board (1730) The Franchise Tax Board (FTB) is one of the state's two major tax collection agencies.
https://lao.ca.gov/analysis_2004/general_govt/gen_12_1730_anl04.htm

^[PDF] 2022 Update on the California Earned Income Tax Credit

The federal EITC is a fully refundable income tax credit that reduces tax liability for tax filers with earnings. (A fully refundable tax credit means the filer receives the full amount of the credit even if the credit is worth more than they owe.)
https://lao.ca.gov/handouts/state_admin/2022/2022-Update-on-the-CalEITC-100322.pdf

Supplements A-C: California Tax Policy and the Internet

SUPPLEMENT C SELECTED PROVISIONS OF THE FEDERAL INTERNET TAX FREEDOM ACT Taxes Prohibited by the Federal Internet Tax Freedom Act The federal Internet Tax Freedom Act (ITFA) prohibits Internet access taxes and multiple or discriminatory taxes on Internet activity.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_sup1.html

1998-99 Perspectives and Issues: Perspectives on State Revenues Part I

This is largely a result of tax law changes affecting the special funds. The voter approval of gasoline tax increases in 1990, the creation of the one-half cent Local Re venue Fund sales tax in 1991, and voter approval of a one-half cent sales and use tax for local public safety in 1993, have significantly added to the special funds revenue totals.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part3_revenues1_pandi98.html

LAO 2009-10 Budget Analysis Series: General Government: Increase Tax Revenues Without Proposed IT System

Direct FTB to Use Existing Tax Return Data to Increase Tax Revenues. Most PIT tax returns —68 percent or 10.4 million —and 16 percent (229,000) of business entity tax returns were filed electronically in 2007.
https://lao.ca.gov/analysis_2009/general_govt/gen_anl09003005.aspx

^[PDF] The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption

In 2017, 1.6 million businesses were subject to the minimum franchise tax. Figure 1 (see next page) shows the number of business tax filers of each type and the amounts of minimum franchise tax paid in 2017.
https://lao.ca.gov/reports/2020/4207/min-franchise-tax-exemption-032320.pdf

^[PDF] Overview of the Statewide System of Support for School Districts

District Support 4L E G I S L A T I V E A N A L Y S T ’ S O F F I C E March 22, 2018  COEs Have Two-Part Local Control Funding Formula (LCFF) Formula Generating Approximately $1 Billion in Funding  “Alternative education” part of formula tied to the number of students enrolled in juvenile court schools and county com- munity schools.  “District services” part of formula tied
https://lao.ca.gov/handouts/education/2018/Overview_Statewide_System_Support_School_Districts_032218.pdf