I was just using 5 yrs as an example.  Once WebPay requirement is met, then it must be used in subsequent years unless a waiver is obtained.

My concern is keeping track of it. One of my clients reached this requirement about 6 years ago. Since then he has not had to pay CA tax until this year. I forgot about the requirement and he received a penalty for a 2021 extension payment. I have been using Lacerte for all these years. According to the Lacerte rep, Lacerte use to keep track of this so it printed out on the filing instructions/letter. The rep said Lacerte does not do this anymore unless the requirement is met in the current year.