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Return Information Notice - Code 18

We revised the amount of Use Tax applied for one of the following reasons:

  1. The amount of available overpayment was not sufficient to pay the Use Tax.
  2. The overpayment on your tax return paid for penalties, fees, and interest imposed on the tax year.
  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?

You entered an amount on Form 540, line 91 or Form 540 2EZ, line 25, indicating you owe California use tax, but there was not enough credit to pay the amount.

Beginning with tax year 2003, you may report and pay use tax on your income tax return instead of filing a use tax return with the Board of Equalization (BOE). We will collect and remit the qualified use tax to the BOE. Any payments and credits shown on the return (including use tax) will be used first to satisfy any outstanding tax, penalties, and interest owed to FTB. Any remaining monies will apply toward the use tax reported on the return. We 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 made payable to “Board of Equalization” and send to:

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

For assistance with Use Tax questions, please call the Board of Equalization’s Information Center at 800.400.7115 or go to

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