As was stated earlier. the relief of the first Franchise tax payment is regarding the payment which is due the 15th day of the 4th month following the entity organization. This would be the 2nd franchise tax payment.
If it is believed that this is actually the first payment which should be abated, you do not have to make the payment. You can always not send the check and explain to California that is was the first year and that the fee was abated.
