2002 Reference Book

2002 REVENUE AND TAXATION REFERENCE BOOK

COVER, PREFACE, TABLE OF CONTENTS, TABLE OF TABLES [pdf]

CHAPTER 1A

• OVERVIEW OF CALIFORNIA'S TAX REVENUES [pdf]

CHAPTER 1B

• BASIC FACTS ABOUT TAX LEGISLATION [pdf]

CHAPTER 1C

• RESTRICTIONS ON THE TAXING POWER OF THE LEGISLATURE [pdf]

CHAPTER 1D

• WHERE TO GET INFORMATION ABOUT STATE TAXES [pdf]

CHAPTER 2A

• INTRODUCTION TO THE PERSONAL INCOME TAX, CORPORATION TAX, AND SALES AND USE TAX [pdf]

CHAPTER 2B

• PERSONAL INCOME TAX [pdf]

CHAPTER 2C

• CORPORATION TAX [pdf]

CHAPTER 2D

• DETERMINING THE INCOME OF MULTISTATE AND MULTINATIONAL CORPORATIONS [pdf]

CHAPTER 2E

• SALES AND USE TAX [pdf]

CHAPTER 3A

• ALCOHOLIC BEVERAGE TAX AND LIQUOR LICENSE FEES [pdf]

CHAPTER 3B

• CIGARETTE AND TOBACCO PRODUCTS TAX [pdf]

CHAPTER 3C

• INSURANCE GROSS PREMIUMS TAX [pdf]

CHAPTER 3D

• ESTATE TAX [pdf]

CHAPTER 3E

• FUEL TAXES [pdf]

CHAPTER 3F

• MOTOR VEHICLE FEES [pdf]

CHAPTER 3G

• TIMBER YIELD TAX [pdf]

CHAPTER 3H

• PRIVATE RAILROAD CAR TAX [pdf]

CHAPTER 3I

• EMERGENCY TELEPHONE PROPERTY TAX USERS' SURCHARGE [pdf]

CHAPTER 3J

• UNEMPLOYMENT INSURANCE TAX [pdf]

CHAPTER 3K

• STATE DISABILITY INSURANCE TAX [pdf]

CHAPTER 4

• LOCAL PROPERTY TAX [pdf]

CHAPTER 5

• GOVERNMENT APPROPRIATIONS LIMIT: ARTICLE XIIIB OF THE CALIFORNIA CONSTITUTION [pdf]

CHAPTER 6A

• OVERVIEW OF SPECIAL STATE TAX PROVISIONS AFFECTING SENIOR CITIZENS [pdf]

CHAPTER 6B

• SENIOR CITIZENS AND DISABLED PROPERTY TAX ASSISTANCE PROGRAM (FOR HOMEOWNERS AND RENTERS) [pdf]

CHAPTER 6C

• SENIOR CITIZENS AND DISABLED PROPERTY TAX POSTP0NEMENT PROGRAM [pdf]

CHAPTER 6D

• OVERVIEW OF SPECIAL STATE TAX PROVISIONS FOR HOMEOWNERS [pdf]

CHAPTER 6E

• HOMEOWNERS' EXEMPTION [pdf]

CHAPTER 6F

• RENTERS' CREDIT [pdf]

CHAPTER 6G

• OPEN SPACE AND AGRICULTURAL LAND CONTRACTS (WILLIAMSON ACT) [pdf]

CHAPTER 6H

• MOBILEHOME TAXATION [pdf]

CHAPTER 7

• OVERVIEW OF CALIFORNIA TAX ADMINISTRATION [pdf]

CHAPTER 8

• GLOSSARY OF TAX TERMINOLOGY [pdf]