Which of the following statements is not true regarding estimated tax payments?

A. If the taxpayer is a military servicemember not domiciled in California, he or she does not include his or her military pay in his or her computation of estimated tax payments

B. Taxpayers with 2020 California adjusted gross income equal to or greater than $1,000,000 (or $500,000 if married/RDP filing separately), must figure estimated tax based on their tax for 2020

C. A taxpayer must make estimated tax payments even if he or she is a nonresident or new resident of California in 2020 and did not have a California tax liability in 2019

D. To avoid an estimated tax penalty, taxpayers are required to pay 30% of the required annual payment for the 1st required installment