Important Dates for Other Taxes and Fees

2026

January 2026

DateType of Tax or FeeWhat is due?
2Alcoholic Beverage Tax (Distilled Spirits Common Carriers)November 2025 tax due
12Beer Vendors, PACT Act AccountsDecember 2025 reports due
15Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturer/Importers, Alcohol Common Carrier, Alcohol Custom Broker, Public Warehouse)December 2025, 4th Quarter 2025, Annual 2025 taxes, and Semi-Annual 2025 (July-December 2025 period) taxes and reports due
California Tire Fee4th Quarter 2025 and Annual 2025 fee due
Motor Vehicle Fuel Tax (Suppliers)December 2025 prepayment due
26Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers)December 2025 and 4th Quarter 2025 taxes and reports due
Integrated Waste Management Fee4th Quarter 2025 tax due
Oil Spill Prevention and Administration Fee, Oil Spill Response FeeDecember 2025 fee and Annual 2025 report due
Underground Storage Tank Maintenance FeeDecember 2025, 4th Quarter 2025, and Annual 2025 fee due

February 2026

DateType of Tax or FeeWhat is due?
2Aircraft Jet Fuel TaxDecember 2025 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carrier)December 2025 and 4th Quarter 2025 tax due
California Electronic Cigarette Excise Tax4th Quarter 2025 tax due
California Firearm and Ammunition Excise Tax4th Quarter 2025 tax due
Cannabis Retailer Excise TaxDecember 2025 and 4th Quarter 2025 tax due
Cigarette and Tobacco Products Tax (Consumer)4th Quarter 2025 excise and use tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities)December 2025, 4th Quarter 2025, and Annual 2025 taxes due
Electronic Waste Recycling FeeDecember 2025, 4th Quarter 2025, and Annual 2025 fee due
Energy Resources Surcharge4th Quarter 2025 surcharge due
Emergency Telephone Users SurchargeNovember 2025 surcharge due
Lead-Acid Battery Fees4th Quarter 2025 and Annual 2025 fees due
Lithium Extraction Excise Tax4th Quarter 2025 tax due
Motor Carrier - Diesel (Interstate Truckers, IFTA)4th Quarter 2025 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators)December 2025 and 4th Quarter 2025 taxes and reports due
Natural Gas Surcharge4th Quarter 2025 surcharge due
Timber Yield Tax4th Quarter 2025 and Annual 2025 tax due
Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel User, and Alternative Fuel Vendor)4th Quarter 2025 and Annual 2025 taxes due
10Beer Vendors, PACT Act AccountsJanuary 2026 reports due
17Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers)January 2026 taxes and reports due
Motor Vehicle Fuel Tax (Suppliers)January 2026 prepayment due
25Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers)January 2026 taxes and reports due
Oil Spill Prevention and Administration FeeJanuary 2026 fee due
Underground Storage Tank Maintenance FeeJanuary 2026 fee due

March 2026

DateType of Tax or FeeWhat is due?
2Aircraft Jet Fuel TaxJanuary 2026 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carriers)January 2026 tax due
Cannabis Retailer Excise TaxJanuary 2026 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Governmental Entities)January 2026 taxes due
Electronic Waste Recycling FeeJanuary 2026 fee due
Emergency Telephone Users SurchargeDecember 2025 surcharge due
Hazardous Waste Environmental Fee2025 Annual fee due
Hazardous Waste Facility FeeFiscal Year 2025-2026 (Final Payment & Fiscal Annual Return) fee due
Hazardous Waste Generation and Handling FeeFiscal Year 2025-2026 based on 2024 waste generated (Final Payment & Fiscal Annual Return) fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators)January 2026 taxes and reports due
Occupational Lead Poisoning Prevention Fee2025 Annual fee due
10Beer Vendors, PACT Act AccountsFebruary 2026 reports due
16Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers)February 2026 taxes and reports due
Motor Vehicle Fuel Tax (Suppliers)February 2026 prepayment due
25Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers)February 2026 taxes and reports due
Oil Spill Prevention and Administration FeeFebruary 2026 fee due
Underground Storage Tank Maintenance FeeFebruary 2026 fee due

April 2026

DateType of Tax or FeeWhat is due?
1Aircraft Jet Fuel TaxFebruary 2026 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carrier)February 2026 tax due
Cannabis Retailer Excise TaxFebruary 2026 tax due
Childhood Lead Poisoning Prevention Fee2025 Assessment (Billing) due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government EntitiesFebruary 2026 taxes due
Electronic Waste Recycling FeeFebruary 2026 fee due
Emergency Telephone Users SurchargeJanuary 2026 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators)February 2026 taxes and reports due
10Beer Vendors, PACT Act AccountsMarch 2026 reports due
15Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers)March 2026 and 1st Quarter 2026 taxes and reports due
California Tire Fee1st Quarter 2026 fee due
Motor Vehicle Fuel Tax (Suppliers)March 2026 prepayment due
27
Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers)March 2026 and 1st Quarter 2026 taxes and reports due
Integrated Waste Management Fee1st Quarter 2026 fee due
Oil Spill Prevention and Administration FeeMarch 2026 fee due
Underground Storage Tank Maintenance FeeMarch 2026 and 1st Quarter 2026 fee due
30Aircraft Jet Fuel TaxMarch 2026 tax due
California Electronic Cigarette Excise Tax1st Quarter 2026 tax due
California Firearm and Ammunition Excise Tax1st Quarter 2026 tax due
Cannabis Retailer Excise TaxMarch 2026 and 1st Quarter 2026 tax due
Cigarette and Tobacco Products Tax (Consumer)1st Quarter 2026 excise and use tax due
Covered Battery-Embedded Waste Recycling Fee1st Quarter 2026 fee due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities)March 2026 and 1st Quarter 2026 taxes due
Electronic Waste Recycling FeeMarch 2026 and 1st Quarter 2026 fee due
Emergency Telephone Users SurchargeFebruary 2026 surcharge due
Energy Resources Surcharge1st Quarter 2026 surcharge due
Lead Acid Battery Fees1st Quarter 2026 fee due
Lithium Extraction Excise Tax1st Quarter 2026 tax due
Motor Carrier – Diesel (Interstate Truckers, IFTA)1st Quarter 2026 taxes due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators)March 2026 and 1st Quarter 2026 taxes and reports due
Natural Gas Surcharge1st Quarter 2026 surcharge due
Timber Yield Tax1st Quarter 2026 tax due
Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel Vendor, and Alternative Fuel User)1st Quarter 2026 taxes due

May 2026

DateType of Tax or FeeWhat is due?
1Alcoholic Beverage Tax (Distilled Spirits Common Carriers)March 2026 and 1st Quarter 2026 tax due
11Beer Vendors, PACT Act AccountsApril 2026 reports due
15Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers)April 2026 taxes and reports due
Motor Vehicle Fuel Tax (Suppliers)April 2026 prepayment due
26Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers)April 2026 taxes and reports due
Oil Spill Prevention and Administration FeeApril 2026 fee due
Underground Storage Tank Maintenance FeeApril 2026 fee due

June 2026

DateType of Tax or FeeWhat is due?
1Aircraft Jet Fuel TaxApril 2026 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carriers)April 2026 tax due
Cannabis Retailer Excise TaxApril 2026 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Governmental Entities)April 2026 taxes due
Electronic Waste Recycling FeeApril 2026 fee due
Emergency Telephone Users SurchargeMarch 2026 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators)April 2026 taxes and reports due
10Beer Vendors, PACT Act AccountsMay 2026 reports due
15Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers)May 2026 taxes and reports due
Motor Vehicle Fuel Tax (Suppliers)May 2026 prepayment tax due
25Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers)May 2026 taxes and reports due
Oil Spill Prevention and Administration FeeMay 2026 fee due
Underground Storage Tank Maintenance FeeMay 2026 fee due
30Aircraft Jet Fuel TaxMay 2026 tax due
Cannabis Retailer Excise TaxMay 2026 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Governmental Entities)May 2026 taxes due
Electronic Waste Recycling FeeMay 2026 fee due
Emergency Telephone Users SurchargeApril 2026 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators)May 2026 taxes and reports due

July 2026

DateType of Tax or FeeWhat is due?
1Alcoholic Beverage Tax (Distilled Spirits Common Carriers)May 2026 tax due
10Beer Vendors, PACT Act AccountsJune 2026 reports due
15Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers, Public Warehouse)June 2026, 2nd Quarter 2026 tax, and Semi-Annual 2026 report (January-June 2026 period) taxes and reports due
California Tire Fee2nd Quarter 2026 fee due
Motor Vehicle Fuel Tax (Suppliers)June 2026 prepayment due
27Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Manufacturers/Importers)June 2026 and 2nd Quarter 2026 taxes and reports due
Integrated Waste Management Fee2nd Quarter 2026 fee due
Oil Spill Prevention and Administration FeeJune 2026 fee due
Underground Storage Tank Maintenance FeeJune 2026 and 2nd Quarter 2026 fee due
31Aircraft Jet Fuel TaxJune 2026 tax due
California Electronic Cigarette Excise Tax2nd Quarter 2026 tax due
California Firearm and Ammunition Excise Tax2nd Quarter 2026 tax due
Cannabis Retailer Excise TaxJune 2026 and 2nd Quarter 2026 tax due
Cigarette and Tobacco Products Tax (Consumer)2nd Quarter 2026 excise and use tax due
Covered Battery-Embedded Waste Recycling Fee2nd Quarter 2026 fee due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities)June 2026, 2nd Quarter 2026, and Fiscal Year 2025-2026 taxes due
Electronic Waste Recycling FeeJune 2026 and 2nd Quarter 2026 fee due
Emergency Telephone Users SurchargeMay 2026 surcharge due
Energy Resources Surcharge2nd Quarter 2026 surcharge due
Lead-Acid Battery Fees2nd Quarter 2026 fees due
Lithium Extraction Excise Tax2nd Quarter 2026 tax due
Motor Carrier - Diesel (Interstate Truckers, IFTA)2nd Quarter 2026 taxes due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators)June 2026 and 2nd Quarter 2026 taxes and reports due
Natural Gas Surcharge2nd Quarter 2026 surcharge due
Timber Yield Tax2nd Quarter 2026 tax due
Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel Vendor, and Alternative Fuel User)2nd Quarter 2026 taxes due

August 2026

DateType of Tax or FeeWhat is due?
3Alcoholic Beverage Tax (Distilled Spirits Common Carriers)June 2026 and 2nd Quarter 2026 tax due
10Beer Vendors, PACT Act AccountsJuly 2026 reports due
17Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer and Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers)July 2026 taxes and reports due
Motor Vehicle Fuel Tax (Suppliers)July 2026 prepayment due
25Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importer)July 2026 taxes and reports due
Oil Spill Prevention and Administration FeeJuly 2026 fee due
Underground Storage Tank Maintenance FeeJuly 2026 fee due
31Aircraft Jet Fuel TaxJuly 2026 tax due
Cannabis Retailer Excise TaxJuly 2026 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities)July 2026 taxes due
Electronic Waste Recycling FeeJuly 2026 fee due
Emergency Telephone Users SurchargeJune 2026 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators)July 2026 taxes and reports due

September 2026

DateType of Tax or FeeWhat is due?
1Alcoholic Beverage Tax (Distilled Spirits Common Carriers)July 2026 tax due
10Beer Vendors, PACT Act AccountsAugust 2026 reports due
15Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers)August 2026 taxes and reports due
Motor Vehicle Fuel Tax (Suppliers)August 2026 prepayment due
25Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers)August 2026 taxes and reports due
Oil Spill Prevention and Administration FeeAugust 2026 fee due
Underground Storage Tank Maintenance FeeAugust 2026 fee due
30Aircraft Jet Fuel TaxAugust 2026 tax due
Cannabis Retailer Excise TaxAugust 2026 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities)August 2026 taxes due
Electronic Waste Recycling FeeAugust 2026 fee due
Emergency Telephone Users SurchargeJuly 2026 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal OperatorsAugust 2026 taxes and reports due

October 2026

DateType of Tax or FeeWhat is due?
1Alcoholic Beverage Tax (Distilled Spirits Common Carrier)August 2026 tax due
12Beer Vendors, PACT Act AccountsSeptember 2026 reports due
15Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers)September 2026 and 3rd Quarter 2026 taxes and reports due
California Tire Fee3rd Quarter 2026 fee due
Motor Vehicle Fuel Tax (Suppliers)September 2026 prepayment due
26Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers)September 2026 and 3rd Quarter 2026 taxes and reports due
Integrated Waste Management Fee3rd Quarter 2026 fee due
Oil Spill Prevention and Administration FeeSeptember 2026 fee due
Underground Storage Tank Maintenance FeeSeptember 2026 and 3rd Quarter 2026 fee due

November 2026

DateType of Tax or FeeWhat is due?
2Aircraft Jet Fuel TaxSeptember 2026 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carriers)September 2026 and 3rd Quarter 2026 tax due
California Electronic Cigarette Excise Tax3rd Quarter 2026 tax due
California Firearm and Ammunition Excise Tax3rd Quarter 2026 tax due
Cannabis Retailer Excise TaxSeptember 2026 and 3rd Quarter 2026 tax due
Cigarette and Tobacco Products Tax (Consumers)3rd Quarter 2026 excise and use tax due
Covered Battery-Embedded Waste Recycling Fee3rd Quarter 2026 fee due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities)September 2026 and 3rd Quarter 2026 taxes due
Electronic Waste Recycling FeeSeptember 2026 and 3rd Quarter 2026 fee due
Emergency Telephone Users SurchargeAugust 2026 surcharge due
Energy Resources Surcharge3rd Quarter 2026 surcharge due
Lead-Acid Battery Fees3rd Quarter 2026 fees due
Lithium Extraction Excise Tax3rd Quarter 2026 tax due
Motor Carrier – Diesel (Interstate Truckers, IFTA)3rd Quarter 2026 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators)September 2026 and 3rd Quarter 2026 taxes and reports due
Natural Gas Surcharge3rd Quarter 2026 surcharge due
Timber Yield Tax3rd Quarter 2026 tax due
Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel Vendors, and Alternative Fuel Users)3rd Quarter 2026 taxes due
10Beer Vendors, PACT Act AccountsOctober 2026 reports due
16Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers)October 2026 taxes and reports due
Motor Vehicle Fuel Tax (Suppliers)October 2026 prepayment due
25Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers)October 2026 taxes and reports due
Oil Spill Prevention and Administration FeeOctober 2026 fee due
Underground Storage Tank Maintenance FeeOctober 2026 fee due
30Aircraft Jet Fuel TaxOctober 2026 tax due
Cannabis Retailer Excise TaxOctober 2026 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities)October 2026 taxes due
Electronic Waste Recycling FeeOctober 2026 fee due
Emergency Telephone Users SurchargeSeptember 2026 surcharge due
Hazardous Waste Facility FeePrepayment Due (50% of current fiscal year's fee)
Hazardous Waste Generation and Handling FeePrepayment Due (50% of the total amount due in prior calendar year)
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators)October 2026 tax and report due

December 2026

DateType of Tax or FeeWhat is due?
1Alcoholic Beverage Tax (Distilled Spirits Common Carriers)October 2026 tax due
10Beer Vendors, PACT Act AccountsNovember 2026 reports due
15Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers)November 2026 taxes and reports due
Motor Vehicle Fuel Tax (Suppliers)November 2026 prepayment due
28Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers)November 2026 taxes and reports due
Oil Spill Prevention and Administration FeeNovember 2026 fee due
Underground Storage Tank Maintenance FeeNovember 2026 fee due
31Aircraft Jet Fuel TaxNovember 2026 tax due
Cannabis Retailer Excise TaxNovember 2026 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities)November 2026 taxes due
Electronic Waste Recycling FeeNovember 2026 fee due
Emergency Telephone Users SurchargeOctober 2026 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators)November 2026 taxes and reports due

January 2027 

DateType of Tax or FeeWhat is due?
4Alcoholic Beverage Tax (Distilled Spirits Common Carriers)November 2026 tax due