State Income taxes can be filed and paid locally to Orange County. State Income needs to be filed and paid by May 1st of each year. You would file all paperwork with payment attached with the Commissioner of the Revenue's office. If you do not pay at the time of filing your taxes, you would send payment to the Orange County Treasurer's Office.
State Law requires that State Income taxes be paid on or before May 1st, after which a penalty of 6% monthly up to 30% per year plus interest must be added. The tax and penalty will immediately become collectible by legal process, including any accrued interest.
Any balance not paid by December 31st will automatically be turned over to the Department of Taxation in Richmond for collection. We cannot accept payments in the Treasurer's office after December 31st.