Revenue Volatility in California

Increase Reliance on Alternative Taxes An alternative approach to directly changing treatment of capital gains or modifying the PIT tax rate structure would be to retain the current basic PIT structure but "rebalance " the state's portfolio of taxes away from the PIT and toward other taxes.
https://lao.ca.gov/2005/rev_vol/rev_volatility_012005.htm

LAO 2003-04 Budget Analysis: General Government, Franchise Tax Board (1730)

LAO 2003-04 Budget Analysis: General Government, 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 California's Personal Income Tax and Corpor ation Tax laws.
https://lao.ca.gov/analysis_2003/general_govt/gen_16_1730_anl03.htm

^[PDF] Overview of Transportation Funding

All of the revenue from this tax, estimated to be about $160 million in 2015-16, is allocated to the STA. Diesel Taxes: Revenues and Uses State “Swap” Sales Tax
https://lao.ca.gov/handouts/transportation/2015/Transportation-Funding-022315.pdf

LAO 2007 Budget Analysis: Tax Agency Information and Data Exchange

The language placed an emphasis on how additional cooperation could serve to improve overall tax compliance as well as aid in tax enforcement activities. Our completed report — A Report on Tax Agency Information and Data Exchange (January 2007) —was prepared utilizing data and other information provided by the tax agencies.
https://lao.ca.gov/analysis_2007/general_govt/gen_03_anl07.aspx

The 2019-20 Budget: Transportation Proposals

Feb 26, 2019 - Additionally, DMV licenses and regulates vehicle ‑related businesses (such as automobile dealers and driver training schools), and collects certain fees and taxes for state and local agencies. As of January 2019, there were 27. 1  m illion licensed drivers and 35. 6  m illion registered vehicles in the state.
https://lao.ca.gov/Publications/Report/3948

^[PDF] 1964 Budget Analysis: Corrections

The institution is located near Sonora, Tuolumne County. This new institution is the third in a series of four planned conservation centers. The two existing centers are located near Susan- ville in Lassen County and Chino in San Bernardino County.
https://lao.ca.gov/analysis/1964/07_corrections_1964.pdf

^[PDF] Reform the alternative minimum tax (AMT)

The AMT procedure requires determining the taxpayer’s “tentative minimum tax”—the calculation of which excludes or limits certain tax preference items. The tentative minimum tax is then compared to the regular PIT liability, with any excess of tentative minimum tax over the regular PIT liability representing the AMT.
https://lao.ca.gov/ballot/2002/020708_INT.pdf

2002 Initiative Analysis: Jarvis-Simon Homeowners and Renters Tax Relief Act

The AMT procedure requires determining the taxpayer’s “tentative minimum tax”—the calculation of which excludes or limits certain tax preference items. The tentative minimum tax is then compared to the regular PIT liability, with any excess of tentative minimum tax over the regular PIT liability representing the AMT.
https://lao.ca.gov/ballot/2002/020708_INT.htm

^[PDF] Overview of Transportation Funding

Gasoline Excise Taxes: Revenues and Uses a Figure does not include other statewide and local taxes. State and Federal Gasoline Taxesa 2013-14 State “Swap” Excise Tax (21.5 cents) State Base Excise Tax (18 cents) Federal Excise Tax (18.4 cents) Base Price 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 13, 2013 LAO 70 YEARS OF SERVICE  State Base Sales Tax.
https://lao.ca.gov/handouts/transportation/2013/Trans_Funding_03_13_13.pdf

^[PDF] Homeowner's and Renter's Tax Relief Act

Reduced Property Tax Deductions. The reduction in property taxes described above would result in a reduction in property tax itemized deductions reported on PIT returns. This would result in increased PIT revenues of approximately $200 million annually.
https://lao.ca.gov/ballot/2007/070839.pdf