- Who can pay by credit card?
Any tax or fee payer who is not required to pay by electronic funds transfer and has a Sales and Use Tax, Prepayment of Sales Tax on Motor Vehicle Fuel Distributions, Excise Tax, Environmental Fees, Fuel Tax or Consumer Use Tax Account and is also an active holder of a Discover Network, MasterCard, Visa, or American Express card.
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- What type of payments
can I make using a credit card?
You can use your credit card to make tax payments
due with your tax or fee returns and prepayment forms.
You may also make your accounts receivable and audit payments with a credit card.
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- Which credit cards do you accept?
American Express, Discover Network, MasterCard, Visa and
American
Express cards are accepted.
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- Why is there a fee to use my Discover Network,
MasterCard, Visa or American Express card?
Credit card companies charge merchants a processing
fee for accepting their cards. Retail merchants can pay for
this by including it in the cost of their merchandise but
the BOE cannot do this with tax payments. The only way for
BOE to handle the cost is to pass the fee on to the taxpayer.
This convenience fee is charged by the credit card processing
vendor, Official Payments Corp. and is not revenue to the
BOE. In some cases, credit card issuers offer incentives (cash
rebates, frequent flier mileage) for using your credit card
that will help offset the fees you will pay. The fee is 2.5%
of the transaction amount. Please note: Transactions
under $40 are subject to a $1.00 minimum. The following are
some examples of how the fee is calculated:
| $10 X .025 (2.5%) |
= $1.00 minimum |
| $100 X .025 (2.5%) |
= $2.50 |
| $1,000 X .025 (2.5%) |
= $25.00 |
| $10,000 X .025 (2.5%) |
= $250.00 |
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- If I pay by credit card once, do
I have to make all tax payments by credit card?
No. You will have the option of paying by
credit card or paying by check with each return or prepayment.
The ability to pay by credit card has been established for
your convenience. You may pay by check one month, and then
by credit card the next month, and so on.
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- How do I make a credit card payment?
You must be a holder of Discover Network, MasterCard, Visa, or American Express card and you will need to have your return, prepayment form or billing notice in front of you. Call 800-2PAY-TAX (800-272-9829) or click here to make a payment over the Internet.
If you are making a return payment or prepayment, you must mail timely the return and/or prepayment form. Be sure to indicate on the return or prepayment form in the space provided, that you made your payment by Credit card. For Consumer Use Tax Returns, enter your confirmation payment number.
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- If I am registered to make my tax
payments by electronic funds transfer (EFT), can I make
my tax payment by credit card?
No. If you are a mandatory
electronic funds transfer (EFT) account, you cannot
make your tax payment by credit card. This is because
the law specifically defines the electronic funds transfer
payment as ACH Credit, ACH Debit or fedwire. Credit card payments
are not included in the definition of the law.
If you are currently a voluntary
electronic funds transfer (EFT) account, you can
make your tax payment by credit card.
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- Will my payment due dates remain
the same?
Yes. There is no change in the current due
dates of the prepayment or return payment.
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- If I make my payment by credit card,
must I still mail the prepayment form or return form?
Yes. The fact that the payment was made by
credit card does not relieve you of the obligation to mail
the form. Your return form or prepayment form must be post-marked
on or before the due date to be considered timely.
NOTE:
- There is a 10% penalty for a late return form even
if
the tax payment has been made timely.
- Before mailing the return or prepayment form, mark
the
appropriate box to indicate that you have made your payment
by credit card.
- There is a penalty of $50 or 10% of the amount of tax due, whichever is greater, for a late return if the payment has been made timely for Alcohol or IFTA accounts.
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- Can I make all my payments to
the Board by credit card?
Most payments to the Board can be made by credit card.
You cannot make credit card payments for Property and Timber Tax accounts.
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- Can I make a payment for an accounts
receivable balance by credit card?
Yes. Delinquent tax or fee notices, Statements of Account, or demand for immediate payment notices that include tax, penalty and/or interest can be paid with a credit card.
Select the Payment Type “Accounts Receivable (Liability) Payment”. Include the Notice ID number from your bill to ensure proper application of your payment.
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- When do I initiate my payment
to ensure that my payment is timely?
You may call in your payment using a touch
tone phone or submit your payment over the Internet on or
before the tax due date. The toll -free number and website
are available 24 hours a day 365 days a year. If you call
using a touch tone phone or submit your payment over the internet
on the due date, your transaction must be completed
before 12:00 midnight Pacific Standard Time
to be considered timely.
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- How long after I make my payment
will the Board see the payment posting?
It can take up to five working days for the
payment to show on the Board's system. The payment effective
date, however, is the date of the call. If your call is completed
before 12:00 midnight Pacific Time on any day, that will be
the effective date of the payment.
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- What will happen if I make my
credit card payment on a weekend or holiday?
Any credit card payment called in using a
touch tone phone or submitted over the Internet on a weekend
or holiday will have an effective date of that day. For example,
any call made on Sunday will have an effective date of payment
as Sunday.
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- What if my payment is late?
If you make your credit card payment on the
due date, the transaction must be completed
prior to 12:00 midnight Pacific Time to be considered timely.
Credit card payments can be made after the
due date; however, these late credit card payments are subject
to the same penalty and interest charges as late payments
made by check, cash, money order, etc.
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- How do I prove I initiated my
payment on time?
When you call in your payment using a touch-tone
phone or submit your payment over the Internet, you will receive
a confirmation number. This confirmation number, along with
your tax account number and payment amount, will be used to
trace your payment.
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- Where do I call to verify that
my credit card payment has been received?
Five days after making your credit card payment,
you may call our Information Center 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.
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- What is my tax or fee account number?
This is the number issued to you by the Board
of Equalization. For example:
| Prepayment of sales tax |
SR KH 28-123456 |
2-8-1-2-3-4-5-6 |
| Sales and use tax on fuel distributions |
SG BH 77-123456 |
7-7-1-2-3-4-5-6 |
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- What is the difference between
a prepayment #1, prepayment #2, and a return payment?
The Board of Equalization administers several different tax programs. Some of the programs require certain filers to make payments prior to filing their return; these payments are referred to as “Prepayments.” If you are required to make prepayments, the Board of Equalization will let you know.
The number of prepayments you will need to make depends on the program. For example the generator fee requires one prepayment, which would be referred to as “Prepayment 1”; however other tax programs require two prepayments due at two different times before filing the return for the reporting period. The second prepayment is referred to as “Prepayment 2”.
The final payment made is the return payment. This payment is the payment made when you file the actual return. You will be allowed to deduct any prepayments from the amount determined to be due on the return. The difference is the return payment.
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- What date
do I enter for my "reporting
period"?
It is the last day of the reporting period
in which you are reporting tax. Having your prepayment or
return form in front of you will help you. For example:
| January - March 2007 |
March 31, 2007 |
033107 |
| April - June 2007 |
June 30, 2007 |
063007 |
| July - September 2007 |
September 30, 2007 |
093007 |
| October - December 2007 |
December 31, 2007 |
123107 |
| February 2007 |
February 28, 2007 |
022807 |
| March 2007 |
March 31, 2007 |
033107 |
| April 2007 |
April 30, 2007 |
043007 |
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- Why can't I make an interest payment on a prepayment?
Normally, penalty (not interest) is due on a late prepayment. Therefore, the system is not programmed to accept interest on a prepayment.
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- If I e-file, can I pay with a credit card?
Yes, you may pay amounts due on e-filed returns by credit card. If you select to pay by credit card you will be routed to the credit card vendor by the e-file program to make payment. You must return to the BOE site to submit your return after you have completed your credit card payment.
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