The Handbook provides statutory and administering authority for all specific revenue sources, and a review of tax collections and disposition, in conjunction with base and rate information and a brief history of sources. The Handbook also gives current revenue estimates, and provides a comprehensive and systematic look at the revenue potential of selected alternative tax sources. The information can be used to analyze the revenue effects of proposals for tax relief, tax increases, dealer allowances, changes in exemptions, or alterations to the mix of the existing tax structure.