Important Dates for Other Taxes and Fees

2024

January 2024

Date Type of Tax or Fee What is due?
2 Aircraft Jet Fuel Tax November 2023 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carriers) November 2023 tax due
Cannabis Retailer Excise Tax November 2023 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Governmental Entities) November 2023 tax due
Electronic Waste Recycling Fee November 2023 tax due
Emergency Telephone Users Surcharge October 2023 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) November 2023 tax and report due
10 Beer Vendors, PACT Act Accounts December 2023 reports due
16 Alcoholic Beverage Tax
(Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturer/Importers, Alcohol Common Carrier, Alcohol Custom Broker, Public Warehouse)
December 2023, 4th Quarter 2023, Annual 2023 taxes, and Semi-Annual 2023 (July-December 2023 period) taxes/reports due
California Tire Fee 4th Quarter 2023 and Annual 2023 fees due
Motor Vehicle Fuel Tax (Suppliers) December 2023 prepayment due
25 Cigarette and Tobacco Products Tax
(Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers)
December 2023  and 4th Quarter 2023 taxes and reports due
Integrated Waste Management Fee 4th Quarter 2023 tax due
Oil Spill Prevention and Administration Fee, Oil Spill Response Fee December 2023 fee and Annual 2023 report due
Underground Storage Tank Maintenance Fee December 2023, 4th Quarter 2023, and Annual 2023 fees due
31 Aircraft Jet Fuel Tax December 2023 tax due
California Electronic Cigarette Excise Tax
4th Quarter 2023 tax due
Cannabis Retailer Excise Tax December 2023 and 4th Quarter 2023 taxes due
Cigarette and Tobacco Products Tax (Consumer) 4th Quarter 2023 excise and use tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) December 2023, 4th Quarter 2023, and Annual 2023 taxes due
Electronic Waste Recycling Fee December 2023, 4th Quarter 2023, and Annual 2023 fees due
Energy Resources Surcharge 4th Quarter 2023 surcharge due
Emergency Telephone Users Surcharge November 2023 surcharge due
Lead-Acid Battery Fees 4th Quarter 2023 and Annual 2023 fees due
Lithium Extraction Excise Tax Annual 2023 taxes due
Motor Carrier Diesel (Diesel Interstate Truckers, IFTA) 4th Quarter 2023 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) December 2023 and 4th Quarter 2023 taxes and reports due
Natural Gas Surcharge 4th Quarter 2023 surcharge due
Timber Yield Tax 4th Quarter 2023 and Annual 2023 taxes due
Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel User, and Alternative Fuel Vendor) 4th Quarter 2023 and Annual 2023 taxes due

February 2024

Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) December 2023 and 4th Quarter 2023 taxes due
12 Beer Vendors, PACT Act Accounts January 2024 reports due
15 Alcoholic Beverage Tax (Beer Manufacturer, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) January 2024 tax and report due
Motor Vehicle Fuel Tax (Suppliers) January 2024 prepayment due
26 Cigarette and Tobacco Products Tax
(Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers)
January 2024 tax and report due
Oil Spill Prevention and Administration Fee January 2024 fee due
Underground Storage Tank Maintenance Fee January 2024 fees due
28 Hazardous Waste Facility Fee 2023 Annual fee (Final Payment & Fiscal Annual Return) due
Hazardous Waste Generation and Handling Fee 2023 Annual fee (Final Payment & Fiscal Annual Return) due
29 Aircraft Jet Fuel Tax January 2024 tax due
Cannabis Retailer Excise Tax January 2024 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Governmental Entities) January 2024 tax due
Electronic Waste Recycling Fee January 2024 fee due
Emergency Telephone Users Surcharge December 2023 surcharge due
Hazardous Waste Environmental Fee 2023 Annual fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) January 2024 tax and report due
Occupational Lead Poisoning Prevention Fee 2023 Annual fee due

March 2024

Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carriers) January 2024 tax due
11 Beer Vendors, PACT Act Accounts February 2024 reports due
15 Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) February 2024 tax and report due
Motor Vehicle Fuel Tax (Suppliers) February 2024 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers) February 2024 tax and report due
Oil Spill Prevention and Administration Fees February 2024 fee due
Underground Storage Tank Maintenance Fee February 2024 fee due

April 2024

Date Type of Tax or Fee What is due?
2 Aircraft Jet Fuel Tax February 2024 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carrier) February 2024 tax due
Cannabis Retailer Excise Tax February 2024 tax due
Childhood Lead Poisoning Prevention Fee 2023 Assessment (Billing) due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) February 2024 tax due
Electronic Waste Recycling Fee February 2024 fee due
Emergency Telephone Users Surcharge January 2024 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) February 2024 tax and report due
10 Beer Vendors, PACT Act Accounts March 2024 reports due
15 Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) March 2024 and 1st Quarter 2024 taxes and reports due
California Tire Fee 1st Quarter 2024 fee due
Motor Vehicle Fuel Tax (Suppliers) March 2024 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers) March 2024 and 1st Quarter 2024 taxes and reports due
Integrated Waste Management Fee 1st Quarter 2024 fee due
Oil Spill Prevention and Administration Fee March 2024 fee due
Underground Storage Tank Maintenance Fee March 2024 and 1st Quarter 2024 fees due
30 Aircraft Jet Fuel Tax March 2024 tax due
California Electronic Cigarette Excise Tax 1st Quarter 2024 tax due
Cannabis Retailer Excise Tax March 2024 and 1st Quarter 2024 tax due
Cigarette and Tobacco Products Tax (Consumer) 1st Quarter 2024 excise and use tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators,
Government Entities)
March 2024 and 1st Quarter 2024 taxes due
Electronic Waste Recycling Fee March 2024 and 1st Quarter 2024 fee due
Emergency Telephone Users Surcharge February 2024 surcharge due
Energy Resources Surcharge 1st Quarter 2024 surcharge due
Lead Acid Battery Fees 1st Quarter 2024 fee due
Lithium Extraction Excise Tax 1st Quarter 2024 tax due
Motor Carrier – Diesel (Interstate Truckers, IFTA) 1st Quarter 2024 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators,
Train Operators)
March 2024 and 1st Quarter 2024 taxes and reports due
Natural Gas Surcharge 1st Quarter 2024 surcharge due
Timber Yield Tax 1st Quarter 2024 tax due
Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel Vendor, and Alternative Fuel User) 1st Quarter 2024 tax due

May 2024

Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carriers) March 2024 and 1st Quarter 2024 taxes due
10 Beer Vendors, PACT Act Accounts April 2024 reports due
15 Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) April 2024 tax and report due
Motor Vehicle Fuel Tax (Suppliers) April 2024 prepayment due
28 Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers) April 2024 tax and report due
Oil Spill Prevention and Administration Fee April 2024 fee due
Underground Storage Tank Maintenance Fee April 2024 fee due
31 Aircraft Jet Fuel Tax April 2024 tax due
Cannabis Retailer Excise Tax April 2024 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) April 2024 tax due
Emergency Telephone Users Surcharge March 2024 surcharge due
Electronic Waste Recycling Fee April 2024 fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) April 2023 tax and report due

June 2024

Date Type of Tax or Fee What is due?
3 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) April 2024 tax due
10 Beer Vendors, PACT Act Accounts May 2024 reports due
17 Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) May 2024 tax and report due
Motor Vehicle Fuel Tax (Suppliers) May 2024 prepayment tax due
25 Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers) May 2024 tax and report due
Oil Spill Prevention and Administration Fee May 2024 fee due
Underground Storage Tank Maintenance Fee May 2024 fee due

July 2024

Date Type of Tax or Fee What is due?
1 Aircraft Jet Fuel May 2024 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carriers) May 2024 tax due
Cannabis Retailer Excise Tax May 2024 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) May 2024 tax due
Electronic Waste Recycling Fee May 2024 fee due
Emergency Telephone Users Surcharge April 2024 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) May 2024 tax and report due
10 Beer Vendors, PACT Act Accounts June 2024 report due
15 Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers, Public Warehouse) June 2024, 2nd Quarter 2024 tax, and Semi-Annual 2024 report (January-June 2024 period) taxes and reports due
California Tire Fee 2 nd Quarter 2024 fee due
Motor Vehicle Fuel Tax (Suppliers) June 2024 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturers/Importers, Cigarette Common Carrier) June 2024 tax due
Integrated Waste Management Fee 2 nd Quarter 2024 fee due
Oil Spill Prevention and Administration Fee June 2024 fee due
Underground Storage Tank Maintenance Fee June 2024 and 2nd Quarter 2024 fees due
31 Aircraft Jet Fuel Tax June 2024 tax due
California Electronic Cigarette Excise Tax 2nd Quarter 2024 tax due
Cannabis Retailer Excise Tax June 2024 and 2nd Quarter 2024 tax due
Cigarette and Tobacco Products Tax (Consumer) 2nd Quarter 2024 excise and use tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) June 2024, 2nd Quarter 2024, and Fiscal Year 2023-2024 tax due
Electronic Waste Recycling Fee June 2024 and 2nd Quarter 2024 tax and reports due
Emergency Telephone Users Surcharge May 2024 surcharge due
Lead-Acid Battery Fee 2nd Quarter 2024 fee due
Lithium Extraction Excise Tax 2nd Quarter 2024 tax due
Motor Carrier-Diesel (Diesel Interstate Truckers, IFTA) 2nd Quarter 2024 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) June 2024 and 2nd Quarter 2024 tax and reports due
Natural Gas Surcharge 2nd Quarter 2024 surcharge due
Timber Yield Tax 2nd Quarter 2024 surcharge due
Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel Vendor, and Alternative Fuel User) 2nd Quarter 2024 surcharge due
Use Fuel Tax (Alternative Fuel Decal) Fiscal Year 2023-2024 tax due

August 2024

Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carriers) June 2024 and 2nd Quarter 2024 taxes due
12 Beer Vendors, PACT Act Accounts July 2024 tax and report due
15 Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer and Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) July 2024 tax and report due
Motor Vehicle Fuel Tax (Suppliers) July 2024 prepayment due
26 Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importer) July 2024 tax and report due
Oil Spill Prevention and Administration Fee July 2024 fee due
Underground Storage Tank Maintenance Fee July 2024 fee due

September 2024

Date Type of Tax or Fee What is due?
3 Aircraft Jet Fuel Tax July 2024 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carriers) July 2024 tax due
Cannabis Retailer Excise Tax July 2024 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Exempt Bus Operators, Government Entities) July 2024 tax due
Electronic Waste Recycling Fee July 2024 fee due
Emergency Telephone Users Surcharge June 2024 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) July 2024 tax and report due
10 Beer Vendors, PACT Act Accounts August 2024 report due
16 Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) August 2024 tax and report due
Motor Vehicle Fuel Tax (Suppliers) August 2024 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers) August 2024 tax and report due
Oil Spill Prevention and Administration Fee August 2024 fee due
Underground Storage Tank Maintenance Fee August 2024 fee due
30 Aircraft Jet Fuel Tax August 2024 tax due
Cannabis Retailer Excise Tax August 2024 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) August 2024 tax due
Electronic Waste Recycling Fee August 2024 fee due
Emergency Telephone Users Surcharge July 2023 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators August 2024 tax and reports due

October 2024

Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) August 2024 tax due
10 Beer Vendors, PACT Act Accounts September 2024 report due
15 Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) September 2024 and 3rd Quarter 2024 taxes and reports due
California Tire Fee 3rd Quarter 2024 fee due
Motor Vehicle Fuel Tax (Suppliers) September 2024 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers) September 2024 tax and report due
Integrated Waste Management Fee 3rd Quarter 2024 fee due
Oil Spill Prevention and Administration Fee September 2024 fees due
Underground Storage Tank Maintenance Fee September 2024 and 3rd Quarter 2024 fee due
31 Aircraft Jet Fuel Tax September 2024 tax due
California Electronic Cigarette Excise Tax 3rd Quarter 2024 tax due
Cannabis Retailer Excise Tax September 2024 and 3rd Quarter 2024 tax due
Cigarette and Tobacco Products Tax (Consumer) 3rd Quarter 2024 excise and use tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) September 2024 tax due and 3rd Quarter 2024 taxes due
Electronic Waste Recycling Fee September 2024 fee due and 3rd Quarter 2024 fees due
Emergency Telephone Users Surcharge August 2024 surcharge due
Energy Resources Surcharge 3rd Quarter 2024 surcharge due
Firearm and Ammunition Excise Tax 3rd Quarter 2024 tax due
Lead-Acid Battery Fee 3rd Quarter 2024 fee due
Motor Carrier – Diesel (Diesel Interstate Truckers, IFTA) 3rd Quarter 2024 tax due
Lithium Extraction Excise Tax 3rd Quarter 2024 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators,
Train Operators)
September 2024 and 3rd Quarter 2024 taxes and reports due
Natural Gas Surcharge 3rd Quarter 2024 surcharge due
Timber Yield Tax 3rd Quarter 2024 tax due
Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel Vendor, and Alternative Fuel User) 3rd Quarter 2024 tax due

November 2024

Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carriers) September 2024 and 3rd Quarter 2024 taxes due
12 Beer Vendors, PACT Act Accounts October 2024 reports due
15 Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) October 2024 tax and report due
Motor Vehicle Fuel Tax (Suppliers) October 2024 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers) October 2024 tax and report due
Oil Spill Prevention and Administration Fee October 2024 fee due
Underground Storage Tank Maintenance Fee October 2024 fee due

December 2024

Date Type of Tax or Fee What is due?
2 Aircraft Jet Fuel Tax October 2024 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carriers) October 2024 tax due
Cannabis Retailer Excise Tax October 2024 tax due
Diesel Fuel tax (Suppliers, Exempt Bus Operators, Government Entities) October 2024 tax due
Electronic Waste Recycling Fee October 2024 fee due
Emergency Telephone Users Surcharge September 2024 surcharge due
Hazardous Waste Facility Fee Prepayment Due (50% of current fiscal year's fee)
Hazardous Waste Generation and Handling Fee Prepayment Due (50% of the total amount due in prior calendar year)
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) October 2024 tax and report due
10 Beer Vendors, PACT Act Accounts November 2024 reports due
16 Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) November 2024 tax and report due
Motor Vehicle Fuel Tax (Suppliers) November 2024 prepayment due
26 Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers) November 2024 tax and report due
Oil Spill Prevention and Administration Fee November 2024 fee due
Underground Storage Tank Maintenance Fee November 2024 fee due
31 Aircraft Jet Fuel Tax November 2024 tax due
Cannabis Retailer Excise Tax November 2024 tax due
Diesel Fuel tax (Suppliers, Exempt Bus Operators, Government Entities) November 2024 tax due
Electronic Waste Recycling Fee November 2024 tax due
Emergency Telephone Users Surcharge October 2024 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) November 2024 tax and report due

January 2025

Date Type of Tax or Fee What is due?
2 Alcoholic Beverage Tax (Distilled Spirits Common Carriers) November 2024 tax due