CDTFA-367-EFT (FRONT) REV. 5 (9-18)                                                                                 STATE OF CALIFORNIA
                                                   CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

                                      EFT FILING INSTRUCTIONS FOR 
                      SALES AND USE TAX PREPAYMENT ACCOUNTS
         (The following due dates do not apply to taxpayers filing on a special reporting basis.)

Prepayments of tax are due as follows:
FIRST, THIRD AND FOURTH CALENDAR QUARTERS
The first prepayment is due on or before the 24th day of the month following the first month of the quarter.
The second prepayment is due on or before the 24th day of the month following the second month of the quarter.
All prepayments in the first, third and fourth quarters must be an amount:
  1.  Not less than 90 percent of the tax liability for the month, or
  2.  Equal to one‑third (1/3) of the measure of tax liability reported for the corresponding quarterly period of the preceding year 
    multiplied by the tax rate in effect when prepayment is made, provided you or your predecessor were in business during all of 
    the quarter.

SECOND CALENDAR QUARTER
The first prepayment is due on or before May 24th. This prepayment is for the month of April and must be an amount equal to:
  1.  Not less than 90 percent of the tax liability for the month of April, or
  2.  One‑third (1/3) of the measure of tax liability reported for the corresponding quarterly period of the preceding year multiplied by 
    the tax rate in effect when prepayment is made, provided you or your predecessor were in business during all of the quarter.
The second prepayment is due on or before June 24th. This prepayment is for the period of MAY 1 through JUNE 15 and must be an 
amount equal to:
  1.  90 percent of the tax liability for May plus 90 percent of the tax liability for the first 15 days of June, or
  2.  135 percent of the tax liability for May, or
  3.  One‑half (1/2) of the measure of tax liability reported for the corresponding quarterly period of the preceding year multiplied by 
    the tax rate in effect when prepayment is made, provided you or your predecessor were in business during all of the quarter.

                Schedule for Electronic Funds Transfer Payments of Sales and Use Taxes
                          (Showing Correct Tax Type Code for Period Ending Date)

                      QUARTERLY OR QUARTERLY PREPAYMENT REPORTING BASIS FOR SALES AND USE TAX

         REPORTING PERIOD                TAX TYPE  PERIOD ENDING DATE                                               DUE DATE
                                         CODE
    1ST QUARTER (JANUARY—MARCH)
         FIRST PREPAYMENT                06008                       3/31/YY                                        2/24/YY
         SECOND PREPAYMENT               07008                       3/31/YY                                        3/24/YY
         QUARTERLY PAYMENT               01008                       3/31/YY                                        4/30/YY
    2ND QUARTER (APRIL—JUNE)
         FIRST PREPAYMENT                06008                       6/30/YY                                        5/24/YY
         SECOND PREPAYMENT               07008                       6/30/YY                                        6/24/YY
         QUARTERLY PAYMENT               01008                       6/30/YY                                        7/31/YY
    3RD QUARTER (JULY—SEPTEMBER)
         FIRST PREPAYMENT                06008                       9/30/YY                                        8/24/YY
         SECOND PREPAYMENT               07008                       9/30/YY                                        9/24/YY
         QUARTERLY PAYMENT               01008                       9/30/YY                                        10/31/YY
    4TH QUARTER (OCTOBER—DECEMBER)
         FIRST PREPAYMENT                06008                       12/31/YY                                       11/24/YY
         SECOND PREPAYMENT               07008                       12/31/YY                                       12/24/YY
         QUARTERLY PAYMENT               01008                       12/31/YY                                       1/31/YY
Reminder: In addition to making your electronic payment, be sure to file your return by the due date.
                                                   (over)

CDTFA-367-EFT (BACK) REV. 5 (9-18)

         Schedule for Electronic Funds Transfer Payments of Sales and Use Taxes
                         (Showing Correct Tax Type Code for Period Ending Date)

                                  MONTHLY REPORTING BASIS FOR SALES AND USE TAX

         REPORTING PERIOD                     TAX TYPE         PERIOD ENDING DATE                    DUE DATE
                                              CODE*

         JANUARY                              01008            1/31/YY                               Last day of February
         FEBRUARY                             01008            Last day of February                  3/31/YY
         MARCH                                01008            3/31/YY                               4/30/YY

                   APRIL                      01008            4/30/YY                               5/31/YY
                   MAY                        01008            5/31/YY                               6/30/YY
                   JUNE                       01008            6/30/YY                               7/31/YY

                   JULY                       01008            7/31/YY                               8/31/YY
         AUGUST                               01008            8/31/YY                               9/30/YY
         SEPTEMBER                            01008            9/30/YY                               10/31/YY

         OCTOBER                              01008            10/31/YY                              11/30/YY
         NOVEMBER                             01008            11/30/YY                              12/31/YY
         DECEMBER                             01008            12/31/YY                              1/31/YY

* Tax Type Code 01007 must be used in reporting prepayment of sales tax on fuel distributions. The monthly calendar period ending dates and due 
dates for reporting prepayment of sales tax on fuel distributions are the same as listed in the MONTHLY REPORTING BASIS FOR SALES AND USE 
TAX calendar above.
Additional Payment Type Codes can be found at www.cdtfa.ca.gov.
Reminder: In addition to making your electronic payment, be sure to file your return by the due date.