We understand you may sometimes have difficulty making your payments. When you do, the BOE is ready to work with you to find the best available solution. Let us help you avoid penalties and interest. If you find yourself behind on taxes and fees administered by the BOE, contact us as soon as possible.
What should I do when…
- My return is due but I can't pay.
You should file all past due returns, even if you can't pay.
- I received a bill but can't pay the entire amount due.
Pay as much as you can after receiving a bill to avoid paying additional interest.
- Use these options to pay:
- How do I claim a refund while making payments?
If you are making payments and believe you do not owe the amount due or believe you have been overcharged, you must file a separate claim for refund (BOE-101, Claim for Refund) for each individual payment. The deadline to make a claim is six months from the date of each payment. For more information, see Publication 17, Appeals Procedures and Publication 117, Filing a Claim for Refund.
Contact us as soon as possible. We want to help you avoid penalty, interest, fees and other collection actions.
The further you get behind on your payments, the harder it may be to catch up. Keeping up on your payments benefits you and your business
Why should I file and pay on time?
Filing your return and making full payment saves you money by avoiding:
Penalty and Interest
There is a 10% penalty for not filing your return and/or paying your full tax or fee payment on time. However, your total penalty will not exceed 10% of the amount of tax for the reporting period. An additional 10% penalty may apply, if you do not pay the tax by the due date.
* Alcoholic beverage tax accounts accrue a $50 or 10% penalty, whichever is greater.
Interest begins accruing as soon as you are late on a payment. You may avoid interest charges by paying as much as you can, as soon as you can. For more information see Publication 75, Interest, Penalties, and Fees.
A collection cost recovery fee may be assessed on past due liabilities. You may avoid the collection cost recovery fee by entering a payment plan as soon as possible. For more information, visit our Collection Cost Recovery Fee page.
What happens if I don't pay on time?
If we don't hear from you, we will contact you in one or more of the following ways: written notification, telephone call, in-person visit. If you do not work with us to pay the amount due, we will take collection action. This may result in additional fees.
Some examples of collection actions are:
- Levy your property, bank account, salary or wages
- Lien your property
- Revoke (suspend) your seller's permit. Operating without a seller's permit is illegal
- Revoke (suspend) other licenses issued by BOE. (for example: Cigarette and Tobacco Products Retailers, Wholesalers or Distributor's License)
- Revoke (suspend) other licenses (for example: California Driver License, Construction Contractors License)
Find out more about these and other actions the BOE may take if you don't resolve your debt in Publication 54, Tax Collection Procedures.
Do I qualify for relief from penalties?
If you have already paid your tax amount, you may be eligible for relief from penalty. To learn if you qualify or more about how to request relief visit our Relief Request page.
Do you offer payment plans?
If you cannot pay your total past due amount now, you can request a payment plan, and pay down your balance over time. This could potentially save you from additional penalties and interest. For more information visit our Payment Plan page.
To submit your request, locate your User ID and password or Express Login code, and bank account information. Using your User ID enables you to view your current amount due, check your status online, and receive status updates by email.
Visit our login page to get started.