The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - Revenues from these fees go into the Cigarette and Tobacco Products Compliance Fund (hereafter, “Compliance Fund ”). In 2025, the Legislature and the Governor took a couple of actions to align the Compliance Fund more closely with projected program costs under the new flavor ban laws.
https://lao.ca.gov/Publications/Report/5132

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - The proposal would augment CDTFA ’s appropriation from the Cigarette and Tobacco Products Compliance Fund by $3.5  million in 2025-26, bringing the total appropriation to $16.7  million. New Laws Create Ongoing Workload and Perhaps Some Revenue.
https://lao.ca.gov/Publications/Report/4966

The 2017-18 Budget: California Competes Tax Credit

Feb 27, 2017 - FTB Seeks Increased Funding For Taxpayer Compliance . The Governor ’s budget proposes $1.7 million General Fund in 2017-18 and $1.6 million General Fund in 2018-19 and 2019-20 for FTB compliance activities related to the California Competes tax credit.
https://lao.ca.gov/Publications/Report/3586

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Administration and Compliance. We rate the basic and tiered ad valorem taxes as best for administration and compliance. Basic Ad Valorem Best for Administration and Compliance. The basic ad valorem tax is easier for CDTFA to administer than weight ‑based taxes and potency ‑based taxes.
https://lao.ca.gov/Publications/Report/4125

The 2020-21 Budget: California Department of Tax and Fee Administration (CDTFA)

Mar 20, 2020 - The International Fuel Tax Association plans to review California ’s compliance with the agreement in 2021. If the Association finds that California is out of compliance, it may impose a variety of sanctions.
https://lao.ca.gov/Publications/Report/4205

Options for Modifying the State Child Care Tax Credit

Apr 7, 2016 - In considering options for modifying the state credit, the Legislature will want to weigh the merits of federal conformity —primarily taxpayer compliance and administrative simplicity —against the merits of more tailored approaches.
https://lao.ca.gov/Publications/Report/3417

The 2018-19 Budget: Governor's Gann Limit Estimates

Apr 6, 2018 - As such, the Legislature included the cost of compliance with the mandate in the initial limit calculation. The SSP federal minimum was later modified in 1983, requiring that states maintain SSP grant levels at or above March  1983 levels —increasing the state ’s cost of compliance above the 1976 federal requirement.
https://lao.ca.gov/Publications/Report/3800

The 2020-21 May Revision: Revenue Proposals in the 2020-21 May Revision

May 20, 2020 - The administration anticipates this will improve sales tax compliance among used car dealers. As a result, they estimate that this proposal would raise $12  million General Fund in 2020 ‑21 and $24  million General Fund in 2021 ‑22.
https://lao.ca.gov/Publications/Report/4238

Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - This prepayment of corporate and personal income tax throughout the year improves compliance and helps align the timing of tax payments with earnings. For many years, the state directed taxpayers to make four roughly equal estimated tax payments.
https://lao.ca.gov/Publications/Report/4722

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Additional Compliance and Enforcement Funding. In addition to the funding shift, the budget provides $2.3  million from the CCF (generally increasing to $4  million by 2028-29 and ongoing) largely to support more routine inspections of licensees.
https://lao.ca.gov/Publications/Report/5081/