Revenue Estimates
Special Fund Revenue

The California Constitution and state statutes specify into which funds certain revenues must be deposited and how they are to be spent. Special fund revenues consist of

  • Receipts from tax levies allocated to specified functions, such as motor vehicle taxes and fees.
  • Charges such as business and professional license fees.
  • Rental royalties and other receipts designated for particular purposes, such as oil and gas royalties.
Taxes and fees related to motor vehicles comprise about 35 percent of all special fund revenue. The principal sources are motor vehicle fees (registration, weight, and vehicle license fees) and motor vehicle fuel taxes. During 2006-07, it is expected that $8.7 billion in revenues will be derived from the ownership or operation of motor vehicles, a 3.3-percent increase from 2005-06. About 40 percent of all motor vehicle taxes and fees will be returned to local governments, and the remaining portion will be used for state transportation programs.
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CHAPTER HIGHLIGHTS for Revenue Estimates Back to Top

 General Fund Revenue
image of black pointing arrowSpecial Fund Revenue
  Motor Vehicle Fees: $5.507 Billion
  Motor Vehicle Fuel Taxes: $3.543 Billion
  Other Revenues
PRINTABLE BUDGET DOCUMENTS Back to Top
Budget Summary - Revenue Estimates (pdf * - 231K) -
Provides this entire Revenue Estimates Chapter in pdf format.

SCHEDULE 2 - Summary of State Tax Collections (pdf * - 9K) -
State Tax Collections per capita and per $100 of personal income.

SCHEDULE 3 - Comparative Yield of State Taxes (pdf * - 12K) -
Revenues for Major State Taxes from 1970-71 through 2007-08.

SCHEDULE 8 - Comparative Statement of Revenues (pdf * - 20K) -
Detail of General and special fund revenues by source for the past, current, and budget years within the following categories: (1) major taxes and licenses, (2) minor revenues, and (3) transfers and loans.
ADDITIONAL INFORMATION Back to Top
Board of Equalization
This site provides information about taxes levied on property, sales, fuel, cigarettes, and alcoholic beverages. The Board prepares an annual report which can be located using that site's search function.
Franchise Tax Board
This site provides information about taxes levied on personal income and on corporations. The Board prepares an annual report which can be located using that site's search function.
Tax Expenditure Report
The Department of Finance annually updates this report on major tax exemptions, exclusions, and credits. This report is posted on Finance's website within the "Financial and Economic Data" page.