^[PDF] Final Summary of Major Financial Legislation Enacted During 1984

The bill establishes new civil penalties for improper use of sales tax resale certificates, for registering vehicles outside of the state to avoid the use tax, and for selling goods without a sales tax permit.
https://lao.ca.gov/reports/1984/11_major_financial_legislation_enancted_during_1984.pdf

^[PDF] Final Summary of Major Financial Legislation Enacted During 1984

The bill establishes new civil penalties for improper use of sales tax resale certificates, for registering vehicles outside of the state to avoid the use tax, and for selling goods without a sales tax permit.
https://lao.ca.gov/reports/1984/final_summary_of_major_financial_legislation_enancted_during_1984.pdf

^[PDF] 1945-47 Legislative Auditor's Report: Section III

Federal Activities Affect California Tax Receipts . We also believe that the continuation of high Federal taxes will eventually have a measurable effect upon business and tax receipts to the State of California.
https://lao.ca.gov/analysis/1945/04_section_3_1945-47.pdf

^[PDF] Personal income taxes and funding for education and health programs.

Personal income taxes and funding for education and health programs. Pursuant to Elections Code Section 9005, we have reviewed a proposed constitutional initiative regarding personal income taxes (income taxes) and funding for education and health programs (A.G.
https://lao.ca.gov/ballot/2015/150519.pdf

LAO 2007 Budget Analysis: Franchise Tax Board (1730)

LAO 2007 Budget Analysis: Franchise Tax Board (1730) Franchise Tax Board (1730) The Franchise Tax Board (FTB) is one of the state’s two major tax collection agencies. The FTB’s primary responsibility is to administer corporation tax (CT) programs and —with the assistance of the Employment Development Department —California’s personal income tax (PIT).
https://lao.ca.gov/analysis_2007/general_govt/gen_10_1730_anl07.aspx

^[PDF] Relating to certain provisions of the California personal income tax

For tax year 2002, the standard deduction is $6,008 for married-filing-joint taxpayers and $3,004 for single taxpayers. For taxpayers who instead choose to itemize their deductions (because this would result in additional tax savings), various specific deductions may be claimed to reduce the amount of tax that the taxpayer owes.
https://lao.ca.gov/ballot/2003/030429.pdf

2004 Recommended Legislation Transportation

2004 Recommended Legislation Transportation Increase and Index the State Gas Tax Recommendation Increase the state excise tax on gasoline and diesel fuel to provide a stable funding source to replace Proposition  42 revenue and index the tax to prevent erosion of the tax's value over time.
https://lao.ca.gov/2004/rec_legislation/2004_recleg_transportation.htm

^[PDF] Housing-Related Tax Expenditure Programs

If the MID were replaced with a credit, the value of the tax subsidy per dollar spent on a mortgage would no longer be dependent on one's marginal PIT rate. This change would increase the homebuying tax incentive for taxpayers in low tax brackets relative to the tax incen- tive for taxpayers in high tax brackets,
https://lao.ca.gov/handouts/State_Admin/2013/Housing-Tax-Expenditure-031813.pdf

^[PDF] The 2022-23 Budget: Temporary Limits on Business Tax Provisions

Tax credits are provisions in California’s tax laws that allow taxpayers to directly reduce their taxes dollar for dollar. Most business tax credits provide an incentive for companies to alter their behavior in certain ways.
https://lao.ca.gov/reports/2022/4500/temp-limits-business-tax-012622.pdf

The 2018-19 Budget: California's Fiscal Outlook [Publication Details]

Nov 15, 2017 - The Legislature can use discretionary resources to build more budget reserves, increase spending, and/or reduce taxes. We also estimate the Legislature will have $5.3 billion in uncommitted school and community college (Proposition 98) funds to allocate in 2018-19.
https://lao.ca.gov/Publications/Detail/3718