How is timely filing of my tax form and/or payment determined?
The filing for a period is considered to be filed timely if the tax form and any applicable payment are received by the BOE on or before the due date. If either is received after the due date, the filing is considered late. eFiled tax forms and EFT payments receive an electronic “postmark” of the date and time they are submitted. This postmark is used to determine if the filing is timely. If a tax form or payment is received by the BOE after the due date, interest and/or penalty may be charged. Failure to file a tax form, or filing an incomplete tax form, may result in charges for interest, penalty and/or license revocation. For help in calculating any additional interest and/or penalty charges, please contact the Fuel Taxes Division at 916-322-9669.
