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Electric operations were lower due primarily to higher taxes other than income , which reflects increased franchise and ad valorem taxes . Of the top eight oil - and gas-producing States , California collects relatively minor amounts of oil and gas severance taxes , while Alaska depended on severance taxes for nearly 50 percent of State tax receipts in 1993 ( Figure 5 ) . Nationwide reliance on oil and gas severance taxes has decreased since the oil price collapse of 1986 , when the decline in prices and production eroded the severance tax base ( Figure 5 ) . Strayhorn said that rising oil and gas prices had hurt Texans at the pump but had fueled unexpectedly strong income from the state ’ s oil and gas severance taxes . The Act contains provisions relating to the allocation of wholesale wine gallonage taxes for grape and wine development programs . The reductions in retail truck taxes were particularly large because this tax is levied as an ad valorem tax on the first retail sale . Individuals who have been found not to be employees for federal unemployment tax purposes by the I.R.S ., will not be considered employees for state unemployment taxes for the periods determined in the I.R.S . As of August 31 , 62 investigations have been initiated , mostly in areas of blending schemes using waste oil and kerosene , tire taxes , and retail truck taxes . The top eight States ( except for Wyoming ) were also successful in increasing the absolute level of tax receipts from sources other than oil and gas severance taxes ( see endnote 8 ) . Electric operations were lower due primarily to higher operations and maintenance expenses , higher taxes other than income , which reflects increased franchise and ad valorem taxes and higher depreciation and amortization , reflecting higher levels of depreciable plant . This greatly depressed prices and sales in the new heavy truck market , and tax revenues from retail truck taxes declined accordingly . She then identified $ 1.2 billion in unanticipated revenue that came into the state during the last three months of the year , primarily because of accelerated oil and gas severance taxes , increased automobile sales and an overall increase in sales .