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Return Information Notice - Code 17

We cannot apply the Use Tax amount claimed on your return for one of the following reasons:

  1. You had no overpayment available for the tax year
  2. The overpayment on your return paid for penalties, fees and interest imposed on the tax year, or
  3. We applied the overpayment on your return to another tax year or taxpayer penalty on your account

Why did I receive this notice code?

Your return does not have enough credit to pay the amount you entered for California use tax (Form 540, line 91, or Form 540 2EZ, line 25).

As of tax year 2003, you may report and pay use tax on your income tax return instead of filing a use tax return with the State Board of Equalization. The Franchise Tax Board will collect and remit the qualified use tax to the Board Of Equalization (BOE). We will use any payments and credits on the return (including use tax) to satisfy any outstanding tax, penalties, and interest owed to FTB first. Then any remaining monies will apply towards the use tax on the return.  FTB will transfer the use tax and any necessary information to BOE within 60 days from the later of the date we receive the use tax or the date we process the tax return.

What do I need to do?

Check for other errors on your tax return that reduces the amount of available credit or overpayment.

To pay use tax, please mail a photocopy of this notice with a check payable to “Board of Equalization” to:

State Board of Equalization
PO Box 942879
Sacramento, CA 94279-7073

For assistance with use tax questions, please call the BOE Information Center at 800.400.7115 or go to their Website at

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