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

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Economic Costs and Benefits of Proposed Bureau of Cannabis Control Regulations for the Implementation of the Medicinal and Adult Use Cannabis Regulation and Safety Act (MAUCRSA) . Standardized Regulatory Impact Analysis performed for the Bureau of Cannabis Control.
https://lao.ca.gov/Publications/Report/4125

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - State law tasks the Commission on State Mandates (Commission) with determining whether new state laws or regulations affecting local governments create state-reimbursable mandates. Typically, the process for determining whether a law or regulation is a state-reimbursable manda te takes several years.
https://lao.ca.gov/Publications/Report/5130

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

The 2019-20 Budget: Tax Conformity

Mar 6, 2019 - Generally, Closer Conformity Facilitates Compliance and Enforcement. States conform to the federal tax code for several reasons. By using the federal definition of income as a starting point to calculate state tax liability, states may reduce the compliance burden on tax filers and reduce errors.
https://lao.ca.gov/Publications/Report/3959

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

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

The 2017-18 Budget: The Board of Equalization

Mar 7, 2017 - As a result, the administration ’s proposal would not enable the public to monitor the administration ’s compliance with the measure on an ongoing basis. Little Reason to Make Enforcement Resources Limited-Term.
https://lao.ca.gov/Publications/Report/3609

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - In December 2018, CARB adopted the ICT regulation. This regulation requires transit agencies to gradually convert their entire bus fleets to ZEBs. ICT Requirements Ramp Up Over Time. The ICT regulation sets annual requirements for the minimum share of bus purchases that must be ZEBs.
https://lao.ca.gov/Publications/Report/4890