Online Services – Overview
Electronic Registration (eReg)
You can register online using eReg for most sales and use tax accounts and fee programs, including, but not limited to:
- Pay Use Tax
- Claim an Exemption on a Purchase of a Vehicle, Vessel, Aircraft or Mobilehome
- International Fuel Tax Agreement (IFTA)
- Timber Yield Tax
- California Fuel Trip Permit
- Annual Flat Rate Decals
- Pay Taxes on Internet Purchases of Cigarette/Tobacco Products
You will answer questions regarding your business activities and the eReg system will identify the permits and licenses required.
The eReg process will automatically save the information at each step, allow you to quit at any time and continue at a later date.
Note: Partially completed applications will be deleted after 30 days.
Electronic File (eFile)
The eFile program provides eligible taxpayers with a more convenient method to file tax returns, prepayments, reports and claims for refund (Motor Fuels Tax accounts only). The following programs are available for efiling:
Relief Requests
With relief requests, you can submit a request for relief from penalty and/or interest charges or fee. You can also submit a request for an extension if additional time is needed to file your tax or fee return or prepayment. Requests can be submitted for the following:
- Declaration of Timely Mailing
- Extension of Time to File a Tax/Fee Return
- Relief from Penalty or Interest
- Relief from Penalty and Interest Due to Disaster
- Relief of the Collection Cost Recovery Fee
Note: Relief requests cannot be submitted for Timber Yield Tax, Insurance Tax, and Surplus Line Broker Tax accounts.
Cigarette Tax Stamp Program
Licensed cigarette distributors can order and check on the status of their orders online. To use the system, you must be a registered stamp purchaser and have a valid e-mail account, user ID, and password.
Electronic Payment Options
1. Electronic Payment (ePay)
With ePay, you can electronically withdraw funds from your bank account to apply towards your current and past due liabilities. Payments for the following tax and fee programs can be made through ePay:
- Sales and Use Tax
- Special Taxes and Fees
2. Electronic Funds Transfer (EFT)
With the EFT program, you can make your tax and fee payments electronically rather than by paper check. EFT payments can be initiated by telephone, or over the Internet. The following options are available under the program:
3. Credit Card Payment
The Credit Card Payment Program allows you to use a credit card issued by American Express, Discover Network, MasterCard, or Visa to pay amounts due with returns, prepayments, and accounts receivable and audit liabilities. Credit card payments can be made by telephone and over the Internet. Payments for the following tax and fee programs can be made by credit card:
- Sales and Use Tax
- Special Taxes and Fees
Make a Credit Card Payment Over the Internet Now
Permit/License Verification
The Permit/License Verification system is available to help you determine if a:
- Seller's permit number included on a resale certificate is valid
- Cigarette/tobacco license is valid
- Vendor of covered electronic devices (CED's) is registered to collect and remit the electronic waste fee.
BOE Mobile Services
BOE has created web applications for your mobile devices to easily and conveniently obtain useful information.

