SACRAMENTO The first official document from Lt. Gov. Cruz Bustamante's campaign for governor is a budget plan that relies on recycled ideas already rejected by the Legislature because they raise taxes or increase the cost of doing business.

Bustamante released his one page "tough love' budget plan Tuesday, saying he will ask all Californians to help rebuild the state's financial health if he is chosen to replace Gov. Gray Davis in the Oct. 7 recall election.

But many of the ideas were first pitched by Davis and rejected by the Legislature.

Like Davis proposed in January, Bustamante wants about $2.7 billion in higher taxes from high-income Californians and to raise the taxes on cigarettes $1.50 a pack.

Bustamante also revised a proposal he made two weeks ago that would have scrapped a plan to triple the controversial car tax in favor of increases on upper-income taxpayers and higher tobacco taxes. Under his new plan, the higher car tax would not be imposed on the first $20,000 in value of any vehicle.

Combined, the lieutenant governor calls for nearly $8 billion in new taxes or fees and $2 billion in unspecified cuts.

Another $2 billion identified by Bustamante as a spending cut is really a mandate on state employers to provide more health insurance for workers. That, the plan said, would save the state about $2 billion in lower costs to the Medi-Cal program.

The Legislature is considering a bill to do that, but it has been stripped down and sent to a committee for review. But if it resurfaces this year, a revived version may only cover large employers and not generate the savings that Bustamante expects.

Bustamante, who's leading some polls in the race to replace Davis, called his plan a balanced one, but some budget experts say it would be difficult to get the Legislature to approve it.

Because Republicans have opposed higher taxes, Bustamante's plan "would face the same problems that Gov. Davis' did,' said Jean Ross, executive director of the California Budget Project, a nonprofit think tank that analyzes policies affecting low- and middle-income Californians.

The Legislature must approve any budget by a two-thirds vote, which means six Republicans in the Assembly and two in the Senate must join all Democrats to pass a plan calling for higher taxes. This year, Republicans refused to budge on higher taxes, leading to a 29-day delay in the budget and passage of a plan that included no new taxes, except for the reinstatement of the car tax.

Bustamante said Tuesday he would circumvent that resistance by taking his budget plan to the voters as a ballot initiative.

Like Davis, Bustamante wants to reinstate the 10 percent and 11 percent income tax brackets for the state's wealthiest taxpayers. Davis dropped that planned after legislative Republicans objected earlier this year, and Bustamante's plan would likely face the same resistance.

Bustamante also wants to force owners of commercial real estate properties to pay a bigger share of the property tax, which would require voters to agree to changing part of the Proposition 13 initiative passed by voters in 1978. That provision could generate up to $2.9 billion a year for the state.

Jon Coupal, president of the Howard Jarvis Taxpayers Association, said his and other taxpayer groups would fight the idea, which has been raised before.

Bustamante's plan also counts on as much as $2.5 billion in annual savings from limiting fraud in Medi-Cal, the state's program to provide health care to low-income residents. It also includes $100 million in new revenues by increasing the penalties on violators of the state's tax shelter laws and then providing a window before the higher sanctions would be imposed in an effort to encourage compliance.

Bustamante's plan drew quick fire from Republicans, including Assemblyman John Campbell, R-Irvine, who said the plan was a "job killer.'

The lieutenant governor disagreed, saying, "I believe we will have a business-friendly California.'

The address by Bustamante was the first of several expected this week from major candidates who are finally beginning to reveal plans to remedy critical issues facing the state.

Arnold Schwarzenegger promised a discussion of economics today. Fellow moderate Republican Peter Ueberroth, the former baseball commissioner, plans to make his first campaign appearances that day.