Electronic Funds Transfer - Tax Due Dates
Tax Due Dates, Tax Type Codes, and Tax Period Ending Dates
The links below contain the tables that provide the tax due dates, tax type codes, and tax ending dates for sales and use tax accounts reporting on a quarterly prepayment, quarterly, or monthly reporting basis (including monthly fuel distribution accounts). You should refer to your tax return or contact the EFT Helpline if you are unsure of your reporting basis. When reporting your tax payment, please note the following:
If you use the ACH debit method of payment and call on the tax due date, you must allow enough time to complete your call by 3:00 p.m. Pacific Time. Otherwise, your payment will not be initiated until the next banking day and will be late.
Tax Due Date: Weekends and Holidays
If the tax due date falls on a weekend or State holiday, the due date will move to the following State business day. See page 5 of Publication 80-EFT Information Guide for a listing of State holidays.
Tax Period Ending Date
ACH Debit payments: When you call the data collection service, you must enter this information in the order of month, day, and year (MMDDYY). For example, for December 31, 2001, you would enter "123101".
ACH Credit payments: Check with your financial institution to determine how they want you to format this information.
If you report taxes on a special reporting basis, you must use the due dates assigned to you by the Board.
Reminder: In addition to making your electronic payment, be sure to file your tax return through the mail on a timely basis.
Quarterly Prepayment Sales and Use Tax Accounts - Table 1
Applies to taxpayers who in addition to filing a quarterly return form, make two prepayments each quarter.
Quarterly Sales and Use Tax Account - Table 2
Applies to taxpayers who file a return and pay taxes once each quarter.
Monthly Sales and Use Tax Account - Table 3
Applies to taxpayers who file a return and pay taxes once each month.
Monthly "Fuel Distributions" Accounts, BOE-401-DB Returns - Table 4
Applies to taxpayers who file a return and pay taxes on fuel distributions once a month.