As of June 27, 2003, the California State Board of Equalization (SBE) regulation that implements the current practice of payment of sales and use taxes by electronic funds transfer (EFT) will come into affect. This regulation mandates all taxpayers with an estimated tax liability of $20,000 or more to pay their taxes by EFT. First-time taxpayers will not be required to use EFT, but SBE will be conducting annual reviews to identify repeat taxpayers that meet the threshold. If a taxpayer drops below the mandatory threshold, the taxpayer must request to be removed from the list and must continue to pay by EFT until notified of exemption from the program. All taxpayers who voluntarily join the program must remain in the program for at least one year. If no sales and use tax is due, taxpayer must summit a zero return or send a written notification of no payment due to the SBE. (Reg. 1707, California State Board of Equalization, effective June 27, 2003)