2003 REVENUE AND TAXATION REFERENCE BOOK

COVER, PREFACE, TABLE OF CONTENTS, TABLE OF TABLES
(.pdf document, 107KB)

CHAPTER 1A
OVERVIEW OF CALIFORNIA'S TAX REVENUES
(.pdf document, 57KB)

CHAPTER 1B
BASIC FACTS ABOUT TAX LEGISLATION
(.pdf document, 98KB)

CHAPTER 1C
RESTRICTIONS ON THE TAXING POWER OF THE LEGISLATURE
(.pdf document, 104KB)

CHAPTER 1D
WHERE TO GET INFORMATION ABOUT STATE TAXES
(.pdf document, 81KB)

CHAPTER 2A
INTRODUCTION TO THE PERSONAL INCOME TAX,
CORPORATION TAX, AND SALES AND USE TAX
(.pdf document, 51KB)

CHAPTER 2B
PERSONAL INCOME TAX
(.pdf document, 282KB)

CHAPTER 2C
CORPORATION TAX
(.pdf document, 194KB)

CHAPTER 2D
DETERMINING THE INCOME OF MULTISTATE AND
MULTINATIONAL CORPORATIONS
(.pdf document, 134KB)

CHAPTER 2E
SALES AND USE TAX
(.pdf document, 161KB)

CHAPTER 3A
ALCOHOLIC BEVERAGE TAX AND
LIQUOR LICENSE FEES
(.pdf document, 86KB)

CHAPTER 3B
CIGARETTE AND TOBACCO PRODUCTS TAX
(.pdf document,106KB)

CHAPTER 3C
INSURANCE GROSS PREMIUMS TAX
(.pdf document,83KB)

CHAPTER 3D
ESTATE TAX
(.pdf document, 68KB)

CHAPTER 3E
FUEL TAXES
(.pdf document, 99KB)

CHAPTER 3F
MOTOR VEHICLE FEES
.pdf document, 88KB)

CHAPTER 3G
TIMBER YIELD TAX
(.pdf document, 74KB)

CHAPTER 3H
PRIVATE RAILROAD CAR TAX
(.pdf document, 69KB)

CHAPTER 3I
EMERGENCY TELEPHONE USERS' SURCHARGE
(.pdf document, 69KB)

CHAPTER 3J
UNEMPLOYMENT INSURANCE TAX
(.pdf document, 95KB)

CHAPTER 3K
STATE DISABILITY INSURANCE TAX
(.pdf document, 88KB)

CHAPTER 4
LOCAL PROPERTY TAX
(.pdf document, 210KB)

CHAPTER 5
GOVERNMENT APPROPRIATIONS LIMIT:
ARTICLE XIIIB OF THE CALIFORNIA CONSTITUTION
(.pdf document, 113KB)

CHAPTER 6A
OVERVIEW OF SPECIAL STATE TAX PROVISIONS
AFFECTING SENIOR CITIZENS
(.pdf document, 89KB)

CHAPTER 6B
SENIOR CITIZENS AND DISABLED PROPERTY TAX
ASSISTANCE PROGRAM
(FOR HOMEOWNERS AND RENTERS)
(.pdf document, 112KB)

CHAPTER 6C
SENIOR CITIZENS AND DISABLED PROPERTY TAX
POSTP0NEMENT PROGRAM
(.pdf document, 78KB)

CHAPTER 6D
OVERVIEW OF SPECIAL STATE TAX PROVISIONS FOR HOMEOWNERS
(.pdf document, 80KB)

CHAPTER 6E
HOMEOWNERS' EXEMPTION
(.pdf document, 73KB)

CHAPTER 6F
RENTERS' CREDIT
(.pdf document, 69KB)

CHAPTER 6G
OPEN SPACE AND AGRICULTURAL LAND CONTRACTS
(WILLIAMSON ACT)
(.pdf document, 76KB)

CHAPTER 6H
MOBILEHOME TAXATION
(.pdf document, 84KB)

CHAPTER 7
OVERVIEW OF CALIFORNIA TAX ADMINISTRATION
(.pdf document, 127KB)

CHAPTER 8
GLOSSARY OF TAX TERMINOLOGY
(.pdf document, 221KB)