The California Franchise Tax Board (FTB) has announced that it will not impose the personal income tax e-pay penalty against taxpayers required to make their tax payments electronically. The FTB states that since the mandatory e-pay requirements were instituted in 2009, compliance has been increasing steadily. However, rather than imposing penalties now, the FTB will continue to focus its efforts on outreach and education so that taxpayers and their representatives can implement processes and procedures to comply with the law. The FTB will continue to monitor compliance levels to determine the appropriate time to begin implementation of the penalty.
Announcement, California Franchise Tax Board, November 24, 2009