You'll still have to pay $50 for the tax report to be filed (for each year), but there's no tax liability for the company if you file before business begins or

You'll still have to pay $50 for the tax report to be filed (for each year), but there's no tax liability for the company if you file before business begins or before issuing shares. You just can't file the reports online, you'll need to talk to a representative of the Franchise Tax Board and they'll email or fax you the company's Annual Franchise Tax Report.