[dalereed]

” It has nothing to do with how much you owe when you file taxes.”

It’s a 5% sur tax if you owe money when you file your tax return.

[Mojave]

It’s a 5% sur tax if you owe money when you file your tax return.

Combined with a reduction in the deduction allowed for dependents (reduced from $300 to $100) so that you're more likely to owe money that can then have the surtax applied to it.

[So Cal Rocket]

It’s a 5% sur tax if you owe money when you file your tax return.

No. It's a 5% surcharge on your TOTAL state income tax liability. Your liability is covered through withholding, quarterly estimated tax payments or a check you send in with your Form540 on April 15th.