^[PDF] UPDATE

Di- rect GARVEE bonds are financed by future federal reimbursements for a specific project (or groups of projects). Any project that is eligible for federal highway funds would be eligible for direct GARVEE bond financing.
https://lao.ca.gov/1999/cal_update/aug_99_update.pdf

Special Education Mandate History, Funding and Legislative Intent

Why didn't Chapter  797 specifically link state funding to the eight activities? During the course of the COSM's debate, we have heard some suggest that state special education funds not be counted as a mandate offset because the funds were not explicitly appr opriated to cover the cost of the eight state-required activities.
https://lao.ca.gov/1999/special_ed_mandate_history_qanda.html

^[PDF] California's Tax Expenditure Programs: Income Taxes

Corporations may choose to file their taxes based upon either a calendar-year or fiscal- year basis (which in the latter case, com- mences in any month other than January). Corporations calculate tax liabilities based upon a process similar to that described above for PIT filers.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_income_tax.pdf

Supplements E&F: California Tax Policy and the Internet

Telephone and Internet activities are routed through a com plex system of microwave transmissions, fiber optics, satellites, and cables which make the tasks associated with identifying the direct costs associated with a particular tr ansmission financially prohibitive.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_sup3.html

California Tax Policy and the Internet

For example, the state could act as an on-line collector of the SUT by establishing links between sellers' web sites and a state web site. Cooperation With Other States Federal SUT Collection Work with other states and the federal government to have the latter collect the SUT for states, and then distribute collections back to them.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_tax.html

^[PDF] LAO Report: California Tax Policy And the Internet

The California ITFA imposes a three-year morato- rium on specifically identified new or discrimina- tory taxes, including taxes on Internet access or online computer services, “bit” or bandwidth taxes, or any discriminatory tax on online com- puter services or Internet access.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_tax.pdf

Reconsidering AB 8: Exploring Alternative Ways to Allocate Property Taxes

The relatively small share of the property tax that cities are allocated, combined with the presence of a local sales tax allocated on a situs basis, disadvantages the appr oval of new nonretail developments.
https://lao.ca.gov/2000/020300_ab8/020300_ab8.html

^[PDF] California Financing Our Transportation Travels

We recom- mend that the adoption of a new fund source be accompa- nied by a fund allocation process that clearly links expendi- tures to specified needs and priorities. â Assess Needs Periodically. We further recommend the enactment of legislation that would require a statewide transportation needs assessment, similar to SR 8, every five years.
https://lao.ca.gov/2000/051100_cal_travels/051100_cal_travels.pdf

California's Changing Income Distribution

Tax return data provide rich detail on the di stribution of income and, unlike other sources, include information on capital gains--a particularly significant contributor to the shift toward inequality in recent decades (see a ccompanying shaded box).
https://lao.ca.gov/2000/0800_inc_dist/0800_income_distribution.html

Implementing Proposition 36: Issues, Challenges, and Opportunities

In addition, in order to meet the measure's requir ements, counties may have to redirect existing treatment slots to the Proposition 36 population, which could reduce access temporarily to existing treatment programs, whether for o ther criminal offenders or the general public who are not part of the criminal justice system.
https://lao.ca.gov/2000/prop36/121400_prop_36.html