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The 2019-20 Budget: California Spending Plan—Conformity

Oct 17, 2019 - The largest fiscal effect of this change will be to increase 2018 ‑19 revenues by $360  million because, under the state ’s accrual accounting rules, refunds from NOL carrybacks are assigned to the previous fiscal year.
https://lao.ca.gov/Publications/Report/4100

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Miller, Keaton and Boyoung Seo (2019). “Tax Revenues When Substances Substitute: Marijuana, Alcohol, and Tobacco. ” Mimeo, University of Oregon. National Academies of Sciences, Engineering, and Medicine (2017).
https://lao.ca.gov/Publications/Report/4125