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STATE OF CALIFORNIAEDMUND G. BROWN JR., GovernorPUBLIC UTILITIES COMMISSION 505 VAN LESS AVENUE SAN FRANCISCO, CA 941023298June 26, 2018 Advice Letter 3980G Erik Jacobson Director, Regulatory Relations

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The State of California Form 540-ES, commonly referred to as the California Estimated Tax Payment Voucher, is used by individuals who expect to owe state income tax and wish to make payments in advance.

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