Important Dates for Other Taxes and Fees

2022

January 2022

Date Type of Tax or Fee What is due?
3 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) November 2021 tax due
10 Beer Vendors, PACT Act Accounts December 2021 reports due
18 Alcoholic Beverage Tax
(Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits Mfg, Alcohol Common Carrier, Alcohol Custom Broker, Public Warehouse)
December 2021, 4th Quarter 2021, Annual 2021 taxes, and Semi-Annual 2021 report (July-December 2021 period) due
California Tire Fee 4th Quarter 2021 and Annual 2021 fees due
Motor Vehicle Fuel Tax (Suppliers) December 2021 prepayment due
25 Cigarette and Tobacco Products Tax
(Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturers/Importers, Cigarette Common Carrier)
December 2021 taxes due
Integrated Waste Management Fee 4th Quarter 2021 fee due
Oil Spill Response, Prevention, and Administration Fees December 2021 fee and Annual 2021 report due
Underground Storage Tank Maintenance Fee 4th Quarter 2021, December 2021 and Annual 2021 fees due
31 Aircraft Jet Fuel Tax December 2021 tax due
Cannabis Tax December 2021 and 4th Quarter 2021 taxes due
Cigarette and Tobacco Products Tax (Consumer) 4th Quarter 2021 excise and use tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) December 2021, 4th Quarter 2021, and Annual 2021 taxes due
Electronic Waste Recycling Fee December 2021, 4th Quarter 2021, and Annual 2021 fees due
Energy Resources Surcharge 4th Quarter 2021 tax due
Emergency Telephone Users Surcharge November 2021 tax due
Hazardous Waste Disposal Fee October 2021 fees due
Lead-Acid Battery Fees 4th Quarter 2021 and Annual 2021 fees due
Motor Carrier Diesel (Diesel Interstate Truckers, IFTA) 4th Quarter 2021 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) December 2021 and 4th Quarter 2021 tax due
Natural Gas Surcharge 4th Quarter 2021 tax due
Use Fuel Tax (Exempt Bus, User, Vendor) 4th Quarter 2021 and Annual 2021 tax due
Timber Yield Tax 4th Quarter 2021 and Annual 2021 tax due

February 2022

Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) December 2021 and 4th Quarter 2021 tax due
10 Beer Vendors, PACT Act Accounts January 2022 reports due
15 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits Mfg, Alcohol Common Carrier, Alcohol Custom Broker) January 2022 tax due
Motor Vehicle Fuel Tax (Suppliers) January 2022 prepayment due
25 Cigarette and Tobacco Products Tax
(Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturers/Importers, Cigarette Common Carrier)
January 2022 tax due
Oil Spill Prevention and Administration Fee January 2022 fee due
Underground Storage Tank Maintenance Fee January 2022 fees due
28 Aircraft Jet Fuel Tax January 2022 tax due
Cannabis Tax January 2022 taxes due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Governmental Entities) January 2022 tax due
Electronic Waste Recycling January 2022 fee due
Emergency Telephone Users Surcharge December 2021 tax due
Hazardous Waste Disposal Fee November 2021 fee due
Hazardous Waste Facility Fee 2021 Annual fee and First Prepayment (50% [0.50] of the applicable
hazardous waste facility fee for the current year) due
Hazardous Waste Generation and Handling Fee 2021 Annual fee due
Hazardous Waste Environmental Fee 2021 Annual tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) January 2021 tax due
Occupational Lead Poisoning Prevention Fee 2021 Annual fee due

March 2022

Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) January 2022 tax due
10 Beer Vendors, PACT Act Accounts February 2022 reports due
15 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits Mfg, Alcohol Common Carrier, Alcohol Custom Broker) February 2022 tax due
Motor Vehicle Fuel Tax (Suppliers) February 2022 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers, Cigarette Common Carrier) February 2022 tax due
Oil Spill Response, Prevention, and Administration Fees February 2022 fee due
Underground Storage Tank Maintenance Fee February 2022 fee due

April 2022

Date Type of Tax or Fee What is due?
1 Aircraft Jet Fuel Tax February 2022 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carrier) February 2022 tax due
Cannabis Tax February 2022 taxes due
Childhood Lead Poisoning Prevention Fee 2021 Assessment
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) February 2022 tax due
Electronic Waste Recycling Fee February 2022 fee due
Emergency Telephone Users Surcharge January 2022 tax due
Hazardous Waste Disposal Fee December 2021 fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) February 2022 tax due
11 Beer Vendors, PACT Act Accounts March 2022 reports due
15 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits Mfg, Alcohol Common Carrier, Alcohol Custom Broker) March 2022 and 1st Quarter 2022 taxes due
California Tire Fee 1st Quarter 2022 fee due
Motor Vehicle Fuel Tax (Suppliers) March 2022 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers, Cigarette Common Carrier) March 2022 taxes due
Integrated Waste Management Fee 1st Quarter 2022 fee due
Oil Spill Prevention and Administration Fee March 2022 fee due
Underground Storage Tank Maintenance Fee March 2022 and 1st Quarter 2022 fee due

May 2022

Date Type of Tax or Fee What is due?
2 Aircraft Jet Fuel Tax March 2022 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carrier) March 2022 and 1st Quarter 2022 tax due
Cannabis Tax March 2022 and 1st Quarter 2022 taxes due
Cigarette and Tobacco Products Tax (Consumer) 1st Quarter 2022 excise and use tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators,
Government Entities)
March 2022 and 1st Quarter 2022 tax due
Electronic Waste Recycling Fee March 2022 and 1st Quarter 2022 fee due
Emergency Telephone Users Surcharge February 2022 tax due
Energy Resources Surcharge 1st Quarter 2022 tax due
Hazardous Waste Disposal Fee January 2022 fee due
Lead Acid Battery Fees 1st Quarter 2022 fee due
Motor Carrier – Diesel (Interstate Truckers, IFTA) 1st Quarter 2022 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators,
Train Operators)
March 2022 and 1st Quarter 2022 tax due
Natural Gas Surcharge 1st Quarter 2022 tax due
Timber Yield Tax 1st Quarter 2022 tax due
Use Fuel Tax (Exempt Bus, Vendor) 1st Quarter 2022 tax due
10 Beer Vendors, PACT Act Accounts April 2022 reports due
16 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits Mfg, Alcohol Common Carrier, Alcohol Custom Broker) April 2022 tax due
Motor Vehicle Fuel Tax (Suppliers) April 2022 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers, Cigarette Common Carrier) April 2022 tax due
Oil Spill Prevention and Administration Fee April 2022 fees due
Underground Storage Tank Maintenance Fee April 2022 fee due
31 Aircraft Jet Fuel Tax April 2022 tax due
Cannabis Tax April 2022 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) April 2022 tax due
Emergency Telephone Users Surcharge March 2022 tax due
Electronic Waste Recycling Fee April 2022 fee due
Hazardous Waste Disposal Fee February 2022 fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) April 2022 tax due

June 2022

Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) April 2022 tax due
10 Beer Vendors, PACT Act Accounts May 2022 reports due
15 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits Mfg, Alcohol Common Carrier, Alcohol Custom Broker) May 2022 tax due
Motor Vehicle Fuel Tax (Suppliers) May 2022 prepayment tax due
27 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturers/Importers, Cigarette Common Carrier) May 2022 tax due
Oil Spill Prevention and Administration Fee May 2022 fee due
Underground Storage Tank Maintenance Fee May 2022 fee due
30 Aircraft Jet Fuel May 2022 tax due
Cannabis Tax May 2022 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) May 2022 tax due
Electronic Waste Recycling Fee May 2022 fee due
Emergency Telephone Users Surcharge April 2022 tax due
Hazardous Waste Disposal Fee March 2022 fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) May 2022 tax due

July 2022

Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) May 2022 tax due
11 Beer Vendors, PACT Act Accounts June 2022 report due
15 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits Mfg, Alcohol Common Carrier, Alcohol Custom Broker, Public Warehouse) June 2022, 2nd Quarter 2022 tax, and Semi-Annual 2022 report (January-June 2022 period) due
California Tire Fee 2nd Quarter 2022 fee due
Motor Vehicle Fuel Tax (Suppliers) June 2022 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturers/Importers, Cigarette Common Carrier) June 2022 tax due
Integrated Waste Management Fee 2nd Quarter 2022 fee due
Oil Spill Prevention and Administration Fee June 2022 fee due
Underground Storage Tank Maintenance Fee June 2022 and 2nd Quarter 2022 fee due

August 2022

Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) June 2022 and 2nd Quarter 2022 tax due
Aircraft Jet Fuel Tax June 2022 tax due
Cannabis Tax June 2022 and 2nd Quarter 2022 tax due
Cigarette and Tobacco Products Tax (Consumer) 2nd Quarter 2022 excise and use tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) June 2022, 2nd Quarter 2022 and Fiscal Year 2021-2022 tax due
Electronic Waste Recycling Fee June 2022 and 2nd Quarter 2022 fee due
Emergency Telephone Users Surcharge May 2022 tax due
Energy Resources Surcharge 2nd Quarter 2022 tax due
Hazardous Waste Disposal Fee April 2022 fee due
Lead-Acid Battery Fees 2nd Quarter 2022 fee due
Motor Carrier – Diesel (Diesel Interstate Truckers, IFTA) 2nd Quarter 2022 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) June 2022 and 2nd Quarter 2022 tax due
Natural Gas Surcharge 2nd Quarter 2022 tax due
Timber Yield Tax 2nd Quarter 2022 tax due
Use Fuel Tax (Exempt Bus, Vendor) 2nd Quarter 2022 tax due
10 Beer Vendors, PACT Act Accounts July 2022 report due
15 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer and Wine Importers, Distilled Spirits, Alcohol Common Carrier, Alcohol Custom Broker) July 2022 tax due
Motor Vehicle Fuel Tax (Suppliers) July 2022 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturers/Importers, Cigarette Common Carrier) July 2022 tax due
Oil Spill Prevention and Administration Fee July 2022 fee due
Underground Storage Tank Maintenance Fee July 2022 fee due
31 Aircraft Jet Fuel Tax July 2022 tax due
Cannabis Tax July 2022 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Exempt Bus Operators, Government Entities) July 2022 tax due
Electronic Waste Recycling Fee July 2022 fee due
Emergency Telephone Users Surcharge June 2022 tax due
Hazardous Waste Facility Fee 6-month transitional period (Jan – June 2022) fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) July 2022 tax Due

September 2022

Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) July 2022 tax due
12 Beer Vendors, PACT Act Accounts August 2022 report due
15 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits Mfg, Alcohol Common Carrier, Alcohol Custom Broker) August 2022 tax due
Motor Vehicle Fuel Tax (Suppliers) August 2022 prepayment due
26 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers, Cigarette Common Carrier) August 2022 taxes due
Oil Spill Prevention and Administration Fee August 2022 fee due
Underground Storage Tank Maintenance Fee August 2022 fee due
30 Aircraft Jet Fuel Tax August 2022 tax due
Cannabis Tax August 2022 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) August 2022 tax due
Electronic Waste Recycling Fee August 2022 fee due
Emergency Telephone Users Surcharge July 2022 tax due
Hazardous Waste Disposal Fee Final return for June 2022 fee due – Disposal Fee ends (Senate Bill 158)
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) August 2022 tax due

October 2022

Date Type of Tax or Fee What is due?
3 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) August 2022 tax due
10 Beer Vendors, PACT Act Accounts September 2022 report due
17 Alcoholic Beverage Tax (Beer Mfg, Wine Growers,
Beer & Wine Importers,
Distilled Spirits Mfg, Alcohol Common Carrier, Alcohol Custom Broker)
September 2022 and 3rd Quarter 2022 tax due
California Tire Fee 3rd Quarter 2022 fee due
Motor Vehicle Fuel Tax (Suppliers) September 2022 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors,
Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers, Cigarette Common Carrier)
September 2022 tax due
Integrated Waste Management Fee 3rd Quarter 2022 fee due
Oil Spill Prevention and Administration Fee September 2022 fee due
Underground Storage Tank Maintenance Fee September 2022 and 3rd Quarter 2022 fee due
31 Aircraft Jet Fuel Tax September 2022 tax due
Cannabis Tax September 2022 and 3rd Quarter 2022 tax due
Cigarette and Tobacco Products Tax (Consumer) 3rd Quarter 2022 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) September 2022 tax due and 3rd Quarter 2022 tax due
Electronic Waste Recycling Fee September 2022 fee due and 3rd Quarter 2022 fee due
Emergency Telephone Users Surcharge August 2022 tax due
Energy Resources Surcharge 3rd Quarter 2022 tax due
Lead-Acid Battery Fee 3rd Quarter 2022 fee due
Motor Carrier – Diesel (Diesel Interstate Truckers, IFTA) 3rd Quarter 2022 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators,
Train Operators)
September 2022 and 3rd Quarter 2022 tax due
Natural Gas Surcharge 3rd Quarter 2022 tax due
Use Fuel Tax (Exempt Bus, Vendor) 3rd Quarter 2022 tax due
Timber Yield Tax 3rd Quarter 2022 tax due

November 2022

Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) September 2022 and 3rd Quarter 2022 tax due
10 Beer Vendors, PACT Act Accounts October 2022 reports due
15 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits Mfg, Alcohol Common Carrier, Alcohol Custom Broker) October 2022 tax due
Motor Vehicle Fuel Tax (Suppliers) October 2022 prepayment due
28 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers, Cigarette Common Carrier) October 2022 tax due
Oil Spill Prevention and Administration Fee October 2022 fee due
Underground Storage Tank Maintenance Fee October 2022 fee due
30 Aircraft Jet Fuel Tax October 2022 tax due
Cannabis Tax October 2022 tax due
Diesel Fuel tax (Suppliers, Exempt Bus Operators, Government Entities) October 2022 tax due
Electronic Waste Recycling Fee October 2022 tax due
Emergency Telephone Users Surcharge September 2022 tax due
Hazardous Waste Facility Fee New prepayment (Senate Bill 158 -50% (0.50) of the applicable
hazardous waste facility fee for the current year) due
Hazardous Waste Generation and Handling Fee New prepayment (Jan – June 2022) due (Senate Bill 158)
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) October 2022 tax due

December 2022

Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) October 2022 tax due
12 Beer Vendors, PACT Act Accounts November 2022 reports due
15 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers,
Distilled Spirits Mfg, Alcohol Common Carrier, Alcohol Custom Broker)
November 2022 tax due
Motor Vehicle Fuel Tax (Suppliers) November 2022 prepayment due
27 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers, Cigarette Common Carrier) November 2022 tax due
Oil Spill Prevention and Administration Fee November 2022 fee due
Underground Storage Tank Maintenance Fee November 2022 fee due

January 2023

Date Type of Tax or Fee What is due?
3 Aircraft Jet Fuel Tax November 2022 tax due
Cannabis Tax November 2022 tax due
Diesel Fuel tax (Suppliers, Exempt Bus Operators, Government Entities) November 2022 tax due
Electronic Waste Recycling Fee November 2022 tax due
Emergency Telephone Users Surcharge October 2022 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) November 2022 fee due