Form Boe-1 - Audit Payment Information
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1BOE-1 REV. 3 (7-09)
STATE OF CALIFORNIA
AUDIT PAYMENT INFORMATION
BOARD OF EQUALIZATION
The figures you have received regarding the audit of your account are the auditor’s proposed recommendation for
determination and are subject to further review by our staff. After the review process is complete, you will receive a
Notice of Determination (Notice), which is the official billing notice for audit liabilities. Considering the time necessary
for review of the audit and the issuance of the Notice, several weeks may pass before you receive your Notice, during
which time additional interest accrues.
You may pay all or part of the proposed audit liability before receiving the Notice. This payment may be made even
if you disagree with the audit findings. The primary advantage to paying your audit liability early is to stop the accrual
of additional interest. Interest continues to accrue on all unpaid tax liabilities until paid. Currently, additional interest
accrues on sales and use tax liabilities on the first day of each month. For other tax and fee liabilities, interest accrues
at different times depending upon the tax program. Even if you decide not to pay all of the proposed liability early,
payment of the tax portion will stop the accrual of interest. Interest does not accrue on the interest or penalty portions
of your audit liability. Advance payment of a portion of the tax will also reduce the amount of interest that will accrue.
Advance audit payments may be sent to your local Board of Equalization (BOE) district office, or to the BOE's Headquarters
office at:
Board of Equalization
Cashier Unit MIC:13
PO Box 942879
Sacramento, CA 94279-0013
To make an advance payment of the proposed audit liability, please include the following information with your remittance:
• Your BOE permit number
• Your name as it appears on your permit
• The statement “Payment on audit not yet billed”
• The period examined in the audit report: (Example: "from 01-01-2006 to 12-31-2008")
Payments for sales and use tax liabilities must be postmarked no later than the last day of the month to prevent additional
interest from accruing. To prevent the accrual of additional interest for other tax and fee programs, payments for audit
liabilities must be postmarked no later than the day of the month the return is due (for example, if a return is due on April
30
, the payment must be postmarked by the 30
of the month it is mailed). If you wish to make an advance payment
th
th
towards a proposed audit liability, please do not combine such payment with your regular tax return or payment.
For your convenience, you may complete the information below and return this form with your payment. Advance audit
payments may be for any amount including the entire liability, only the tax portion, or only the amount with which you
agree. Please also note that paying your audit liability will not affect your right to protest portions of the audit with which
you do not agree or your right to receive a refund resulting from a reduction in your audit liability.
THE ATTACHED PAYMENT IS FOR AN AUDIT NOT YET BILLED
NAME
PERMIT NO.
AUDIT PERIOD
AMOUNT ENCLOSED
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