California Tax Service Center

Important Dates for Other Taxes & Fees

JANUARY 2014
Date Type of Tax or Fee What is due
1 Property Tax Lien date for all taxable property
2 Property Tax First day to file claim for homeowners' or disabled veterans' exemption
Property Tax First day to file the Business Property Statement, if required or requested, with your county assessor (last day to file without penalty is May 7)
Alcoholic Beverage Tax November 2013 Distilled Spirits Common Carrier tax due
15 Alcoholic Beverage Tax
(Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits)
December 2013, 4th quarter 2013, and annual 2013 taxes due
California Tire Fee 4th quarter 2013 and annual 2013 fees due
Motor Vehicle Fuel Tax (Suppliers) December 2013 prepayment due
25 Cigarette and Tobacco Products Tax
(Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturers/Importers)
December 2013 taxes due
Integrated Waste Management Fee 4th quarter 2013 fee due
Oil Spill Response, Prevention, and Administration Fees December 2013 fees due
Underground Storage Tank Maintenance Fee 4th quarter 2013, December 2013 and annual 2013 fees due
31 Aircraft Jet Fuel Tax December 2013 tax due
Cigarette and Tobacco Products Tax (Consumer) 4th quarter 2013 excise and use tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) December 2013, 4th quarter 2013, and annual 2013 taxes due
Electronic Waste Recycling Fee December 2013 and 4th quarter 2013 and Calendar Year 2013 fees due
Emergency Telephone Users Surcharge November 2013 tax due
Energy Resources Surcharge 4th quarter 2013 tax due
Hazardous Waste Disposal Fee October 2013 tax due
Marine Invasive Species (Ballast Water Management) Fee December 2013 fees due
Motor Carrier Diesel (Diesel Interstate Truckers, IFTA) 4th Quarter 2013 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) December 2013 and 4th Quarter 2013 tax due
Natural Gas Surcharge 4th quarter 2013 tax due
Use Fuel Tax (Exempt Bus, Flat Rate Private, Flat Rate Commercial, User, Vendor) – 4th quarter 2013, Year 2013 tax due
31 Property Tax –Timber Yield Tax 4th quarter 2013 tax due
FEBRUARY 2014 Back to Top
Date Type of tax or fee What is due
1 Property Tax Second installment of taxes for property assessed on the secured roll is due and payable
Alcoholic Beverage Tax December 2013 and 4th quarter 2013 Distilled Spirits Common Carrier tax due
15 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers) January 2014 tax due
Motor Vehicle Fuel Tax (Suppliers) January 2014 prepayment due
Property Tax Last day to timely file claim for homeowners' or disabled veterans' exemption
25 Cigarette and Tobacco Products Tax
(Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturers/Importers)
January 2014 tax due
Oil Spill Response, Prevention, and Administration Fees January 2014 fees due
Underground Storage Tank Maintenance Fee January 2014 fees due
28 Aircraft Jet Fuel Tax January 2014 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Governmental Entities) January 2014 tax due
Electronic Waste Recycling Fee January 2014 fee due
Emergency Telephone Users Surcharge December 2013, 4th quarter 2013 taxes due
Hazardous Waste Disposal Fee November 2013 fee due
Hazardous Waste Facility Fee 1st prepayment (Jan – June 2014 period) and 2013 annual fee due
28 Hazardous Waste Generator Fee 2013 annual fees due
Hazardous Waste Environmental Fee 2013 annual tax due
Marine Invasive Species (Ballast Water Management) Fee January 2014 fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) January 2014 tax due
Occupational Lead Poisoning Prevention Fee 2013 annual fee due
MARCH 2014 Back to Top
Date Type of tax or fee What is due
1 Alcoholic Beverage Tax January 2014 Distilled Spirits Common Carrier tax due
15 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits) February 2014 tax due
Motor Vehicle Fuel Tax (Suppliers) February 2014 prepayment due
25 Cigarette and Tobacco Products Tax
(Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importer)
February 2014 tax due
Oil Spill Response, Prevention, and Administration Fees February 2014 fees due
Underground Storage Tank Maintenance Fee February 2014 fee due
APRIL 2014 Back to Top
Date Type of tax or fee What is due
2 Property Taxes Business property statements are due
Aircraft Jet Fuel Tax February 2014 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carrier) February 2014 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) February 2014 tax due
Electronic Waste Recycling Fee February 2014 fee due
Emergency Telephone Users Surcharge January 2014 taxes due
Hazardous Waste Disposal Fee December 2013 fee due
Marine Invasive Species (Ballast Water Management) Fee February 2014 fee due       
2 Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) February 2014 tax due
10 Property Tax Second installment of taxes for property assessed on the secured roll must be paid by 5 p. m. or close of business, whichever is later, to avoid a delinquent penalty
15 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits) March 2014 and 1st quarter 2014 taxes due
California Tire Fee 1st quarter 2014 fee due
Motor Vehicle Fuel Tax (Suppliers) March 2014 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers) March 2014 taxes due
Integrated Waste Management Fee 1st quarter 2014 fee due
Oil Spill Response, Prevention, and Administration Fees March 2014 fees due
Underground Storage Tank Maintenance Fee March 2014 and 1st quarter 2014 fee due
30 Aircraft Jet Fuel Tax March 2014 tax due
Cigarette and Tobacco Products Tax (Consumer) 1st quarter 2014 excise and use tax due
Diesel Fuel Tax(Suppliers, Exempt Bus Operators, Government Entities) March 2014 and 1st quarter 2014 tax due
Electronic Waste Recycling Fee March 2014 and 1st quarter 2014 fee due
Emergency Telephone Users Surcharge February 2014 tax due
Energy Resources Surcharge 1st quarter 2014 tax due
Hazardous Waste Disposal Fee January 2014 fee due
Marine Invasive Species (Ballast Water Management) Fee March 2014 fee due
Motor Carrier – Diesel(Diesel Interstate Truckers, IFTA) (Diesel Interstate Truckers, IFTA) – 1st Quarter 2014 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) March 2014 tax due
Natural Gas Surcharge 1st quarter 2014 tax due
30 Use Fuel Tax (Exempt Bus, Flat Rate Private, Flat Rate Commercial, User, Vendor) 1st quarter 2014 tax due
Property Tax -Timber Yield Tax 1st quarter 2013 tax due
MAY 2014 Back to Top
Date Type of tax or fee What is due
1 Alcoholic Beverage Tax March 2014 and 1st quarter 2014 Distilled Spirits Common Carrier tax due
7 Property Tax Last day to file the business property statement without penalty
15 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits) April 2014 tax due
Motor Vehicle Fuel Tax (Suppliers) April 2014 prepayment due
28 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers) April 2014 tax due
Oil Spill Response, Prevention, and Administration Fees April 2014 fees due
Underground Storage Tank Maintenance Fee April 2014fee due
31 Aircraft Jet Fuel Tax April 2014 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) April 2014 tax due
Electronic Waste Recycling Fee April 2014 fee due
Emergency Telephone Users Surcharge March 2014, 1st Quarter 2014 tax due
Hazardous Waste Disposal Fee February 2014 fee due
Marine Invasive Species (Ballast Water Management) Fee April 2014 fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) April 2014 tax due
JUNE 2014 Back to Top
Date Type of tax or fee What is due
3 Alcoholic Beverage Tax April 2014 Distilled Spirits Common Carrier tax due
17 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits) May 2014 tax due
17 Motor Vehicle Fuel Tax (Carriers) May 2014 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturers/Importers) May 2014 tax due
Oil Spill Response, Prevention, and Administration Fees May 2014 fees due
Underground Storage Tank Maintenance Fee May 2014 fees due
JULY 2014 Back to Top
Date Type of tax or fee What is due
1 Aircraft Jet Fuel Tax May 2014 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carrier) May 2014 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) May 2014 tax due
Electronic Waste Recycling Fee May 2014 fee due
Emergency Telephone Users Surcharge April 2014 tax due
Hazardous Waste Disposal Fee March 2014 fee due
Marine Invasive Species (Ballast Water Management) Fee May 2014 fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) May 2014 tax due
2 Property Tax First day for property owners to appeal the value of their property appearing on the regular assessment roll by filing an application for changed assessment with the clerk of the county board of supervisors or county assessment appeals board

Please Note: The time period for filing an application is extended under certain circumstances if the taxpayer does not receive timely notice of assessment.
15 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits) June 2014 and 2nd quarter 2014 taxes due
California Tire Fee 2nd quarter 2014 fee due
Motor Vehicle Fuel Tax (Carriers) June 2014 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturers/Importers) June 2014 taxes due
Integrated Waste Management Fee 2nd quarter 2014 fee due
Oil Spill Response, Prevention, and Administration Fees July 2014 fees due
Underground Storage Tank Maintenance Fee June 2014 and 2nd Quarter 2014 fee due
31 Aircraft Jet Fuel Tax June 2014 tax due
Cigarette and Tobacco Products Tax (consumer) 2nd quarter 2014 excise and use tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) June 2014, 2nd quarter 2014 and Fiscal year 2013-2014 tax due
Electronic Waste Recycling Fee June 2014, 2nd quarter 2014 fee due
Emergency Telephone Users Surcharge May 2014 tax due
Energy Resources Surcharge 2nd quarter 2014 tax due
Hazardous Waste Disposal Fee April 2014 fee due
Marine Invasive Species (Ballast Water Management) Fee June 2014 fee due
Motor Carrier – Diesel (Diesel Interstate Truckers, IFTA) 2nd quarter 2014 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers. Terminal Operators, Train Operators) June 2014, 2nd Quarter 2014 tax due
Natural Gas Surcharge 2nd quarter 2014 tax due
Use Fuel Tax (Exempt Bus, Flat Rate Private, Flat Rate Commercial, User, Vendor) 2nd Quarter 2014 tax due
Property Tax- Timber Yield Tax 2nd Quarter 2014 tax due
AUGUST 2014 Back to Top
Date Type of Tax or Fee What is due
1 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) June 2014 and 2nd quarter tax due
Property Tax Taxes due for property assessed on the unsecured roll due and payable
15 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer and Wine Importers, Distilled Spirits) July 2014 tax due
Motor Vehicle Fuel Tax (Suppliers) July 2014 prepayment due
26 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturers/Importers) July 2014 tax due
Oil Spill Response, Prevention and Administration Fees July 2014 fees due
Underground Storage Tank Maintenance Fee July 2014 fees due
SEPTEMBER 2014 Back to Top
Date Type of tax or fee What is due
3 Aircraft Jet Fuel Tax July 2014 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carrier) July 2014 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Exempt Bus Operators, Government Entities) July 2014 tax due
Electronic Waste Recycling Fee July 2014 fee due
Emergency Telephone Users Surcharge June 2014 and 2nd Quarter 2014 tax due
Hazardous Waste Disposal Fee May 2014 fee due
Hazardous Waste Facility Fee Second prepayment (July-December 2014) due
Hazardous Waste Generator Fee 2014 prepayment due
Marine Invasive Species (Ballast Water Management) Fee July 2014 fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) July 2014 tax due
Property Taxes Taxes for property assessed on the unsecured roll must be paid by 5 PM or close of business, whichever is later, to avoid a delinquent penalty
16 Property Taxes Last day to file an application for changed assessment with the clerk of the board or assessment appeals board. (The regular appeal filing period runs from July 5 through September 15 in counties where the assessor has provided value notices by August 1 to all assesses of real property on the secured roll; in all other counties, the filing period runs through November 30)

Please Note: Even where the assessor has provided such notices generally, the time period for filing an application is extended under certain circumstances if the taxpayer does not receive timely notice of assessment.
Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits) August 2014 tax due
Motor Vehicle Fuel Tax (Suppliers) August 2014 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers ) August 2014 taxes due
Oil Spill Response, Prevention, and Administration Fees August 2014 fees due
Underground Storage Tank Maintenance Fee August 2014 fee due
30 Aircraft Jet Fuel Tax August 2014 tax due
Diesel Fuel Tax (Supplier, Exempt Bus Operators, Government Entities) August 2014 tax due
Electronic Waste Recycling Fee August 2014 fee due
Emergency Telephone Users Surcharge July 2014 tax due
Hazardous Waste Disposal Fee June 2014 fee due
Marine Invasive Species (Ballast Water Management) Fee August 2014 fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) August 2014 tax due
OCTOBER 2014 Back to Top
Date Type of tax or fee What is due
1 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) August 2014 tax due
15 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits) September 2014 and 3rd quarter 2014 tax due
California Tire Fee 3rd quarter 2014 fee due
Motor Vehicle Fuel Tax (Suppliers) September 2014 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers) September 2014 taxes due
Integrated Waste Management Fee 3rd quarter 2014 fee due
Oil Spill Response, Prevention, and Administration Fees September 2014 fees due
Underground Storage Tank Maintenance Fee September 2014 3rd quarter 2014 fees due
31 Aircraft Jet Fuel Tax September 2014 tax due
Cigarette and Tobacco Products Tax (Consumer) 3rd quarter 2014 excise and use tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) September 2014 and 3rd quarter 2014 tax due
Electronic Waste Recycling Fee September 2014 and 3rd quarter 2014 fee due
Emergency Telephone Users Surcharge August 2014 tax due
Energy Resources Surcharge 3rd quarter 2014 tax due
Hazardous Waste Disposal Fee July 2014 fee due
Marine Invasive Species (Ballast Water Management) Fee September 2014 fee due
Motor Carrier-Diesel (Diesel Interstate Truckers, IFTA) 3rd Quarter 2014 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) September 2014 tax due
Natural Gas Surcharge 3rd quarter 2014 tax due
Use Fuel Tax (Exempt Bus, Flat Rate Private, Flat Rate Commercial, User, Vendor) 3rd quarter 2014 tax due
Property Tax – Timber Yield Tax 3rd quarter 2014 tax due
NOVEMBER 2014 Back to Top
Date Type of tax or fee What is due
1 Property Tax First installment of taxes for all property assessed on the secured roll is due
Alcoholic Beverage Tax (Distilled Spirits Common Carrier) September 2014 and 3rd quarter 2014 tax due
15 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits) October 2014 tax due
Motor Vehicle Fuel Tax (Suppliers) October 2014 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers) October 2014 tax due
Oil Spill Response, Prevention, and Administration Fees October 2014 fees due
Underground Storage Tank Maintenance Fee October 2014 fee due
DECEMBER 2014 Back to Top
Date Type of tax or fee What is due
2 Aircraft Jet Fuel Tax October 2014 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carrier) October 2014 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) October 2014 tax due
Electronic Waste Recycling Fee October 2014 fee due
Emergency Telephone Users Surcharge September 2014 and Third Quarter 2014 tax due
Hazardous Waste Disposal Fee August 2014 fee due
Marine Invasive Species (Ballast Water Management) Fee October 2014 fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) October 2014 tax due
Property Tax Last day to file an application for changed assessment in counties where the assessor does not provide value notices by August 1 to all assesses of real property on the secured roll (November 30 falls on Sunday in 2014)
10 Property Tax First installment of taxes for property assessed on the secured roll must be paid by 5 p.m. or close of business, whichever is later, to avoid a delinquent penalty
Property Tax Last day to file late claim for homeowners' or disabled veterans' exemption
Property Tax Last day to pay annual tax on private railroad cars without delinquent penalty
16 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits) November 2014 tax due
Motor Vehicle Fuel Tax (Suppliers) November 2014 prepayment due
26 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers) November 2014 tax due
Oil Spill Response, Prevention, and Administration Fees November 2014 fees due
Underground Storage Tank Maintenance Fee November 2014 fee due
31 Aircraft Jet Fuel Tax November 2014 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) November 2014 tax due
Electronic Waste Recycling Fee November 2014 fee due
Emergency Telephone Users Surcharge October 2014 tax due
Hazardous Waste Disposal Fee September 2014 fee due
Marine Invasive Species (Ballast Water Management) Fee November 2014 fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) November 2014 tax due