If a taxpayer is required to make electronic payments but pays by other means, FTB will assess a penalty equal to 1 percent of the amount paid.

FORBES: California taps highest income taxpayers for more revenue

The California Franchise Tax Board (FTB) held that a Nevada Company was commercially domiciled in California because it was owned by the California resident.

FORBES: Nevada Corporation Solely Owned By California Resident Dodges California Taxes

Recently, inaction by the California Franchise Tax Board (FTB) gave all Silicon Valley entrepreneurs a clear signal: make your residence in California a temporary or transitory one.

FORBES: For Entrepreneurs, California's Tax Code Becomes The Roach Motel

The Company paid the FTB those taxes, and then sued for a refund.

FORBES: Nevada Corporation Solely Owned By California Resident Dodges California Taxes