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ePay (Electronic Payment) - Frequently Asked Questions (FAQ)

  1. What is ePay?
  2. Who can use ePay?
  3. Is there a fee for using ePay?
  4. If I efile, can I ePay?
  5. I am exempt or not eligible to efile. Can I use ePay to pay my taxes/fees due with my paper return or prepayment form?
  6. How do I make a payment using ePay?
  7. Can I use ePay if I have an ACH Debit block on my bank account?
  8. I received a billing from the BOE. Can I make a payment using ePay?
  9. Can I apply a payment toward an audit liability by using ePay?
  10. If I ePay once, do I have to make all tax/fee payments by ePay?
  11. Will my payment due dates remain the same?
  12. If I ePay for a return or prepayment, must I still mail the return or prepayment form?
  13. When do I initiate my ePayment to ensure that it is timely for a return or prepayment?
  14. How long after I make my ePayment will the BOE see the payment?
  15. What will happen if I make my ePayment on a weekend or holiday?
  16. What if I submit my ePayment after the due date?
  17. How do I prove I initiated my ePayment on time?
  18. Who do I call to verify that my ePayment has been received or if I need to cancel my ePayment?
  1. What is ePay?

    EPay is an online payment method that allows funds to be electronically withdrawn from your bank account using the bank routing number and account number.

  2. Who can use ePay?

    Any tax or fee payer who has a Sales and Use Tax, Prepayment of Sales Tax on Motor Vehicle Fuel Distributions, Special Taxes and Fees account, or Consumer Use Tax account can make a payment for current and past due taxes and fees.

    Accounts required to pay by electronic funds transfer (EFT) may also use ePay to satisfy its EFT requirements.

    Property and Timber Tax accounts are not currently eligible to ePay.

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  3. Is there a fee for using ePay?

    No. EPay is a free service that is convenient and provides a secure method to make a payment.

  4. If I efile, can I ePay?

    Yes. You can pay amounts due on efiled returns by ePay. It is recommended that you efile and pay online in a single transaction. However, if you did not pay at the time you efiled or you need to make an additional payment, you can use ePay.

    For example: You efiled the return only and need to make a separate payment, you can use ePay and select "Return" as your payment type.

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  5. I am exempt or not eligible to efile. Can I use ePay to pay my taxes/fees due with my paper return or prepayment form?

    Yes. Accounts filing a paper form can also use ePay to pay the amounts due.

  6. How do I make a payment using ePay?

    You will need to have your bank account information available. (Bank routing number, bank account number and type of account - checking or savings).  Do not include your check number.

    picture of of account numbers on mock up check

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  7. Can I use ePay if I have an ACH Debit block on my bank account?

    Yes. However, if you have an ACH Debit block on your bank account, you must inform your financial institution of the BOE’s Company Identification Number to avoid your payment from being rejected. For Sales and Use Tax accounts, the identification number is 1282531033 and for Special Taxes and Fees accounts, the number is 1282435088.

  8. I received a billing from the BOE. Can I make a payment using ePay?

    Yes. Delinquent tax or fee notices, Statements of Account, or Demand for Immediate Payment notices that include tax/fee, penalty and/or interest can be paid using ePay.

    Select the Payment Type "Accounts Receivable (Liability)". Include the Notice ID number from your bill to ensure proper application of your payment. EPayments made for a billing will have an effective date of the day you submit your payment. See number 15 below.

    NOTE: If the Notice ID number is not entered, your payment will be applied according to BOE’s standard rules for applying a payment.

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  9. Can I apply a payment toward an audit liability by using ePay?

    Yes. Audit liabilities that include tax/fee, penalty and/or interest can be paid with ePay.

    Select the Payment Type "Audit". Include the Notice ID number from your bill to ensure proper application of your payment. EPayments made for an audit will have an effective date of the day you submit the payment. See number 15 below.

  10. If I ePay once, do I have to make all tax/fee payments by ePay?

    No. You will have the option of paying by ePay, credit card or paying by check with each return or prepayment. The ability to ePay has been established for your convenience. You may pay by ePay one month, and by credit card or check the next month.

    * excludes mandatory EFT accounts.

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  11. Will my payment due dates remain the same?

    Yes. There is no change in the current due dates of the return or prepayment.

  12. If I ePay for a prepayment or a return, must I still mail the prepayment or return form?

    Prepayments – *No. Once you make an ePayment for the prepayment period, you do NOT need to send in a paper prepayment form nor do you need to efile the prepayment period. Your filing requirement for the prepayment period has been satisfied.

    Prepayments made by EFT do not require paper prepayment forms.

    * For Hazardous Waste accounts only – the paper prepayment form must be mailed to satisfy your filing requirement.

    Returns – Yes. The fact that an ePayment was made does not relieve you of the obligation to mail the form. If you do not efile or you are exempt from efiling, your paper return form must be postmarked on or before the due date to be considered timely.

    NOTE:

    • If your account has transitioned to efiling, no paper prepayment or return form is required. You can efile and pay in a single transaction. However, if you have not yet efiled or have additional payments to make, you may use ePay. Click here to see if you are eligible to efile.
    • There is a 10% penalty for a late return form even if the tax payment is timely. This applies if you are filing a yearly, fiscal yearly, monthly or quarterly tax/fee return – not the prepayment period. See exception below for Hazardous Waste prepayments.
    • Hazardous Waste accounts – There is a penalty of 10% of the amount of tax due for a late prepayment form even if the payment is timely.
    • Alcohol or IFTA accounts – There is a penalty of $50 or 10% of the amount of tax due, whichever is greater, for a late return even if the payment is timely.

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  13. When do I initiate my ePayment to ensure that it is timely for a return or prepayment?

    You may submit your payment on or before the due date. If you initiate your ePayment on the due date, your transaction must be completed before 12:00 midnight Pacific Time to be considered timely.

    For EFT accounts, if you initiate your ePayment on the due date, your transaction must be completed before 3:00 P.M. Pacific Time to be considered timely.

  14. How long after I make my ePayment will the BOE see the payment?

    Immediately. See number 15 below for additional information.

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  15. What will happen if I make my ePayment on a weekend or holiday?

    This date is usually the current date.

    For accounts participating in the Electronic Funds Transfer (EFT) program, return payments and prepayments submitted by 3:00 PM (PT) will have a payment effective date as the current date unless it is a weekend or a non-banking day. Payments submitted after 3:00 PM (PT), the effective date will change to the next banking day.

  16. What if I submit my ePayment after the due date?

    Payments can be made after the due date. However, late payments are subject to the same penalty and interest charges as late payments made by EFT, check, cash, credit card, money order, etc.

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  17. How do I prove I initiated my ePayment on time?

    When you submit your payment for processing using ePay, you will receive a confirmation number. This confirmation number, along with your BOE account number and payment amount, will be used to trace your payment. The date and time of your transaction is also displayed on the confirmation page.

  18. Who do I call to verify that my ePayment has been received or if I need to cancel my ePayment?

    You may call our Taxpayer Information Section at 800-400-7115. To speak to a representative, you must call between 8:00 a.m. and 5:00 p.m. Pacific Time, Monday through Friday, excluding State holidays.

    To cancel an ePayment, call the Taxpayer Information Section right away. You must have your confirmation number in order to cancel your payment. EPayments are processed frequently throughout the day. Once payments are processed, they cannot be canceled.

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    General Information | ePay Frequently Asked Questions (FAQ's)