Make a Payment
We offer a number of convenient payment methods for our tax and fee payers to apply toward current and past due liabilities. Usually, customers who file a return pay their liability at the same time. You can also make payments directly from your bank account, credit card, check, or money order. In addition, some of our customers are required to make payment through an Electronic Funds Transfer (EFT). Read below for more information.
Pay Direct From Your Bank Account
To make a payment, or to file your return, log in with your User ID or Express Login. There is no fee to use this service. You will need the following bank account information: bank routing number, bank account number, and account type – checking or savings.
You can read our frequently asked questions for more information.
Credit Card Payment**
You can use your American Express®, Discover®, MasterCard®, or Visa® credit card to make payment. We accept credit card payments over the Internet or with your touch tone phone. Please note that a service fee of 2.3% of the transaction amount will be charged by the credit card processing vendor. This service fee is retained by the vendor and is not revenue to the Board of Equalization (BOE). The minimum fee is $1.00.
Read our frequently asked questions for more information.
Check or Money Order**
- Make your check or money order payable to the Board of Equalization.
- Write your Board of Equalization account number on your check or money order.
- Payments can be mailed to:
Board of Equalization
PO Box 942879
Sacramento CA 94279-7072
- The Board of Equalization (BOE) processes your paper check the same day it is received, meaning the funds will be withdrawn from your account on that same day. This has no effect on your ability to file returns or your payment options.
- Log in to make your EFT payment and file your return in one transaction
- Third Party Vendor – Initiate a separate EFT payment through the state data collector
- Frequently Asked Questions
The Board of Equalization (BOE) offices do not accept cash as a method of payment (except for the Motor Carrier Office and the Special Taxes and Fees Office). You may contact your local BOE office to request an exemption if you are unable to pay your taxes without cash.
NOTE:If you make your EFT payments for both sales and use tax and the lumber products assessment using the Third Party Vendor payment option, your payments will not be allocated properly and you may need to contact us to properly process your payment. We recommend that you file your return online or electronically pay if you are paying your sales and use tax and your lumber products assessment.
**NOTE: If you are a mandatory EFT participant and you use another means of payment (cash, check, credit card, etc.), you will be subject to a penalty.