>California? Which requires online payment. Only for those who have had to make a payment in the past of $20,000 or more at one time, so the vast majority of C

>California? Which requires online payment. Only for those who have had to make a payment in the past of $20,000 or more at one time, so the vast majority of CA taxpayers are not subject to this requirement. And the penalty is 1% so it is not out of the question to pay by non-electronic means and accept the penalty.