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State of California Franchise Tax Board

Return Information Notice - Code OU

You cannot change use tax with an amended return. To pay use tax, please mail a photocopy of this notice with a check made payable to “Board of Equalization” to:

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

For assistance with use tax questions, please telephone the Board of Equalization’s Information Center at (800) 400-7115 or go to their website at

Why did I receive this notice code?

You filed an amended return and reported use tax. You can only pay or report use tax on your original tax return.

What do I need to do?

Contact the State Board of Equalization.

General Information about your notice.

Chat with an FTB Representative