If you are expecting a refund,
mail your tax return:
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0001
If you owe state taxes,
mail your tax return to:
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0001
For reference: https://www.ftb.ca.gov/forms/2016/16_540ins.pdf (mailing information can be found at the bottom of page 12 of the form).