Important Dates for Other Taxes and Fees
2023
| Date | Type of Tax or Fee | What is due? |
|---|---|---|
| 3 | Aircraft Jet Fuel Tax | November 2022 tax due |
| Alcoholic Beverage Tax (Distilled Spirits Common Carriers) | November 2022 tax due | |
| Cannabis Tax | November 2022 tax due | |
| Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Governmental Entities) | November 2022 tax due | |
| Electronic Waste Recycling Fee | November 2022 tax due | |
| Emergency Telephone Users Surcharge | October 2022 surcharge due | |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) | November 2022 tax and report due | |
| 10 | Beer Vendors, PACT Act Accounts | December 2022 reports due |
| 17 | Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturer/Importers, Alcohol Common Carrier, Alcohol Custom Broker, Public Warehouse) |
December 2022, 4th Quarter 2022, Annual 2022 taxes, and Semi-Annual 2022 (July-December 2022 period) taxes/reports due
|
| California Tire Fee | 4th Quarter 2022 and Annual 2022 fees due | |
| Motor Vehicle Fuel Tax (Suppliers) | December 2022 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 2022 and 4th Quarter 2022 taxes and reports due |
| Integrated Waste Management Fee | 4th Quarter 2022 tax due | |
| Oil Spill Prevention and Administration Fee, Oil Spill Response Fee | December 2022 fee and Annual 2022 report due | |
| Underground Storage Tank Maintenance Fee | December 2022, 4th Quarter 2022, and Annual 2022 fees due | |
| 31 | Aircraft Jet Fuel Tax | December 2022 tax due |
| California Electronic Cigarette Excise Tax |
4th Quarter 2022 tax due | |
| Cannabis Tax | December 2022 and 4th Quarter 2022 taxes due | |
| Cigarette and Tobacco Products Tax (Consumer) | 4th Quarter 2022 excise and use tax due | |
| Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | December 2022, 4th Quarter 2022, and Annual 2022 taxes due | |
| Electronic Waste Recycling Fee | December 2022, 4th Quarter 2022, and Annual 2022 fees due | |
| Energy Resources Surcharge | 4th Quarter 2022 surcharge due | |
| Emergency Telephone Users Surcharge | November 2022 surcharge due | |
| Lead-Acid Battery Fees | 4th Quarter 2022 and Annual 2022 fees due | |
| Motor Carrier Diesel (Diesel Interstate Truckers, IFTA) | 4th Quarter 2022 tax due | |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) | December 2022 and 4th Quarter 2022 taxes and reports due | |
| Natural Gas Surcharge | 4th Quarter 2022 surcharge due | |
| Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel User, and Alternative Fuel Vendor) | 4th Quarter 2022 and Annual 2022 taxes due | |
| Timber Yield Tax | 4th Quarter 2022 and Annual 2022 taxes due |
| Date | Type of Tax or Fee | What is due? |
|---|---|---|
| 1 | Alcoholic Beverage Tax (Distilled Spirits Common Carrier) | December 2022 and 4th Quarter 2022 taxes due |
| 10 | Beer Vendors, PACT Act Accounts | January 2023 reports due |
| 15 | Alcoholic Beverage Tax (Beer Manufacturer, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) | January 2023 tax and report due |
| Motor Vehicle Fuel Tax (Suppliers) | January 2023 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) |
January 2023 tax and report due |
| Oil Spill Prevention and Administration Fee | January 2023 fee due | |
| Underground Storage Tank Maintenance Fee | January 2023 fees due | |
| 28 | Aircraft Jet Fuel Tax | January 2023 tax due |
| Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Governmental Entities) | January 2023 tax due | |
| Electronic Waste Recycling Fee | January 2023 fee due | |
| Emergency Telephone Users Surcharge | December 2022 surcharge due | |
| Hazardous Waste Facility Fee | 2022 Annual fee (Final Payment & Fiscal Annual Return) due | |
| Hazardous Waste Generation and Handling Fee | 2022 Annual fee (Final Payment & Annual Return) due | |
| Hazardous Waste Environmental Fee | 2022 Annual fee due | |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) | January 2023 tax and report due | |
| Occupational Lead Poisoning Prevention Fee | 2022 Annual fee due |
| Date | Type of Tax or Fee | What is due? |
|---|---|---|
| 1 | Alcoholic Beverage Tax (Distilled Spirits Common Carriers) | January 2023 tax due |
| 10 | Beer Vendors, PACT Act Accounts | February 2023 reports due |
| 15 | Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) | February 2023 tax and report due |
| Motor Vehicle Fuel Tax (Suppliers) | February 2023 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) | February 2023 tax and report due |
| Oil Spill Response, Prevention, and Administration Fees | February 2023 fee due | |
| Underground Storage Tank Maintenance Fee | February 2023 fee due |
| Date | Type of Tax or Fee | What is due? |
|---|---|---|
| 3 | Aircraft Jet Fuel Tax | February 2023 tax due |
| Alcoholic Beverage Tax (Distilled Spirits Common Carrier) | February 2023 tax due | |
| Childhood Lead Poisoning Prevention Fee | 2022 Assessment | |
| Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | February 2023 tax due | |
| Electronic Waste Recycling Fee | February 2023 fee due | |
| Emergency Telephone Users Surcharge | January 2023 surcharge due | |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) | February 2023 tax and report due | |
| 10 | Beer Vendors, PACT Act Accounts | March 2023 reports due |
| 17 | Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) | March 2023 and 1st Quarter 2023 taxes and reports due |
| California Tire Fee | 1st Quarter 2023 fee due | |
| Motor Vehicle Fuel Tax (Suppliers) | March 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) | March 2023 and 1st Quarter 2023 taxes and reports due |
| Integrated Waste Management Fee | 1st Quarter 2023 fee due | |
| Oil Spill Prevention and Administration Fee | March 2023 fee due | |
| Underground Storage Tank Maintenance Fee | March 2023 and 1st Quarter 2023 fees due |
| Date | Type of Tax or Fee | What is due? |
|---|---|---|
| 1 | Aircraft Jet Fuel Tax | March 2023 tax due |
| Alcoholic Beverage Tax (Distilled Spirits Common Carriers) | March 2023 and 1st Quarter 2023 taxes due | |
| California Electronic Cigarette Excise Tax | 1st Quarter 2023 tax due | |
| Cannabis Retailer Excise Tax | 1st Quarter 2023 tax due | |
| Cigarette and Tobacco Products Tax (Consumer) | 1st Quarter 2023 excise and use tax due | |
| Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) |
March 2023 and 1st Quarter 2023 taxes due | |
| Electronic Waste Recycling Fee | March 2023 and 1st Quarter 2023 fee due | |
| Emergency Telephone Users Surcharge | February 2023 surcharge due | |
| Energy Resources Surcharge | 1st Quarter 2023 surcharge due | |
| Lead Acid Battery Fees | 1st Quarter 2023 fee due | |
| Motor Carrier – Diesel (Interstate Truckers, IFTA) | 1st Quarter 2023 tax due | |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) |
March 2023 and 1st Quarter 2023 taxes and reports due | |
| Natural Gas Surcharge | 1st Quarter 2023 surcharge due | |
| Timber Yield Tax | 1st Quarter 2023 tax due | |
| Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel Vendor, and Alternative Fuel User) | 1st Quarter 2023 tax due | |
| 10 | Beer Vendors, PACT Act Accounts | April 2023 reports due |
| 15 | Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) | April 2023 tax and report due |
| Motor Vehicle Fuel Tax (Suppliers) | April 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) | April 2023 tax and report due |
| Oil Spill Prevention and Administration Fee | April 2023 fee due | |
| Underground Storage Tank Maintenance Fee | April 2023 fee due | |
| 31 | Aircraft Jet Fuel Tax | April 2023 tax due |
| Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | April 2023 tax due | |
| Emergency Telephone Users Surcharge | March 2023 surcharge due | |
| Electronic Waste Recycling Fee | April 2023 fee due | |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) | April 2022 tax and report due |
| Date | Type of Tax or Fee | What is due? |
|---|---|---|
| 1 | Alcoholic Beverage Tax (Distilled Spirits Common Carrier) | April 2023 tax due |
| 12 | Beer Vendors, PACT Act Accounts | May 2023 reports due |
| 15 | Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) | May 2023 tax and report due |
| Motor Vehicle Fuel Tax (Suppliers) | May 2023 prepayment tax due | |
| 26 | Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers) | May 2023 tax and report due |
| Oil Spill Prevention and Administration Fee | May 2023 fee due | |
| Underground Storage Tank Maintenance Fee | May 2023 fee due | |
| 30 | Aircraft Jet Fuel | May 2023 tax due |
| Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | May 2023 tax due | |
| Electronic Waste Recycling Fee | May 2023 fee due | |
| Emergency Telephone Users Surcharge | April 2023 surcharge due | |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) | May 2023 tax and report due |
| Date | Type of Tax or Fee | What is due? |
|---|---|---|
| 3 | Alcoholic Beverage Tax (Distilled Spirits Common Carriers) | May 2023 tax due |
| 10 | Beer Vendors, PACT Act Accounts | June 2023 report due |
| 17 | Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers, Public Warehouse) | June 2023, 2nd Quarter 2023 tax, and Semi-Annual 2023 report (January-June 2023 period) taxes and reports due |
| California Tire Fee | 2nd Quarter 2023 fee due | |
| Motor Vehicle Fuel Tax (Suppliers) | June 2023 prepayment due | |
| 25 | Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturers/Importers, Cigarette Common Carrier) | June 2023 tax due |
| Integrated Waste Management Fee | 2nd Quarter 2023 fee due | |
| Oil Spill Prevention and Administration Fee | June 2023 fee due | |
| Underground Storage Tank Maintenance Fee | June 2023 and 2nd Quarter 2023 fees due | |
| 31 | Aircraft Jet Fuel Tax | June 2023 tax due |
| California Electronic Cigarette Excise Tax | 2nd Quarter 2023 tax due | |
| Cannabis Retailer Excise Tax | 2nd Quarter 2023 tax due | |
| Cigarette and Tobacco Products Tax (Consumer) | 2nd Quarter 2023 excise and use tax due | |
| Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | June 2023, 2nd Quarter 2023, and Fiscal Year 2022-2023 tax due | |
| Electronic Waste Recycling Fee | June 2023 and 2nd Quarter 2023 tax and reports due | |
| Emergency Telephone Users Surcharge | May 2023 surcharge due | |
| Lead-Acid Battery Fee | 2nd Quarter 2023 fee due | |
| Motor Carrier-Diesel (Diesel Interstate Truckers, IFTA) | 2nd Quarter 2023 tax due | |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) | June 2023 and 2nd Quarter 2023 tax and reports due | |
| Natural Gas Surcharge | 2nd Quarter 2023 surcharge due | |
| Timber Yield Tax | 2nd Quarter 2023 surcharge due | |
| Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel Vendor, and Alternative Fuel User) | 2nd Quarter 2023 surcharge due | |
| Use Fuel Tax (Alternative Fuel Decal) | Fiscal Year 2022-2023 tax due |
| Date | Type of Tax or Fee | What is due? |
|---|---|---|
| 1 | Alcoholic Beverage Tax (Distilled Spirits Common Carriers) | June 2023 and 2nd Quarter 2023 taxes due |
| 10 | Beer Vendors, PACT Act Accounts | July 2023 tax and report due |
| Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer and Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) | July 2023 tax and report due | |
| 15 | Motor Vehicle Fuel Tax (Suppliers) | July 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/Importer) | July 2023 tax and report due |
| Oil Spill Prevention and Administration Fee | July 2023 fee due | |
| Underground Storage Tank Maintenance Fee | July 2023 fee due | |
| Aircraft Jet Fuel Tax | July 2023 tax due | |
| 31 | Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Exempt Bus Operators, Government Entities) | July 2023 tax due |
| Electronic Waste Recycling Fee | July 2023 fee due | |
| Emergency Telephone Users Surcharge | June 2023 surcharge due | |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) | July 2023 tax and report due |
| Date | Type of Tax or Fee | What is due? |
|---|---|---|
| 1 | Alcoholic Beverage Tax (Distilled Spirits Common Carriers) | July 2023 tax due |
| 11 | Beer Vendors, PACT Act Accounts | August 2023 report due |
| 15 | Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) | August 2023 tax and report due |
| Motor Vehicle Fuel Tax (Suppliers) | August 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) | August 2023 tax and report due |
| Oil Spill Prevention and Administration Fee | August 2023 fee due | |
| Underground Storage Tank Maintenance Fee | August 2023 fee due |
| Date | Type of Tax or Fee | What is due? |
|---|---|---|
| 2 | Aircraft Jet Fuel Tax | August 2023 tax due |
| Alcoholic Beverage Tax (Distilled Spirits Common Carrier) | August 2023 tax due | |
| Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | August 2023 tax due | |
| Electronic Waste Recycling Fee | August 2023 fee due | |
| Emergency Telephone Users Surcharge | July 2022 surcharge due | |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators | August 2023 tax and reports due | |
| 10 | Beer Vendors, PACT Act Accounts | September 2023 report due |
| 16 | Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) | September 2023 and 3rd Quarter 2023 taxes and reports due |
| California Tire Fee | 3rd Quarter 2023 fee due | |
| Motor Vehicle Fuel Tax (Suppliers) | September 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) | September 2023 tax and report due |
| Integrated Waste Management Fee | 3rd Quarter 2023 fee due | |
| Oil Spill Prevention and Administration Fee | September 2023 fees due | |
| Underground Storage Tank Maintenance Fee | September 2023 and 3rd Quarter 2023 fee due | |
| 31 | Aircraft Jet Fuel Tax | September 2023 tax due |
| California Electronic Cigarette Excise Tax | 3rd Quarter 2023 tax due | |
| Cannabis Retailer Excise Tax | 3rd Quarter 2023 tax due | |
| Cigarette and Tobacco Products Tax (Consumer) | 3rd Quarter 2023 excise and use tax due | |
| Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | September 2023 tax due and 3rd Quarter 2023 taxes due | |
| Electronic Waste Recycling Fee | September 2023 fee due and 3rd Quarter 2023 fees due | |
| Emergency Telephone Users Surcharge | August 2023 surcharge due | |
| Energy Resources Surcharge | 3rd Quarter 2023 surcharge due | |
| Lead-Acid Battery Fee | 3rd Quarter 2023 fee due | |
| Motor Carrier – Diesel (Diesel Interstate Truckers, IFTA) | 3rd Quarter 2023 tax due | |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) |
September 2023 and 3rd Quarter 2023 taxes and reports due | |
| Natural Gas Surcharge | 3rd Quarter 2023 surcharge due | |
| Timber Yield Tax | 3rd Quarter 2023 tax due | |
| Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel Vendor, and Alternative Fuel User) | 3rd Quarter 2023 tax due |
| Date | Type of Tax or Fee | What is due? |
|---|---|---|
| 1 | Alcoholic Beverage Tax (Distilled Spirits Common Carriers) | September 2023 and 3rd Quarter 2023 taxes due |
| 13 | Beer Vendors, PACT Act Accounts | October 2023 reports due |
| 15 | Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) | October 2023 tax and report due |
| Motor Vehicle Fuel Tax (Suppliers) | October 2023 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) | October 2023 tax and report due |
| Oil Spill Prevention and Administration Fee | October 2023 fee due | |
| Underground Storage Tank Maintenance Fee | October 2023 fee due | |
| 30 | Aircraft Jet Fuel Tax | October 2023 tax due |
| Diesel Fuel tax (Suppliers, Exempt Bus Operators, Government Entities) | October 2023 tax due | |
| Electronic Waste Recycling Fee | October 2023 fee due | |
| Emergency Telephone Users Surcharge | September 2023 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 2023 tax and report due |
| Date | Type of Tax or Fee | What is due? |
|---|---|---|
| 1 | Alcoholic Beverage Tax (Distilled Spirits Common Carriers) | October 2023 tax due |
| 11 | Beer Vendors, PACT Act Accounts | November 2023 reports due |
| 15 | Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) | November 2023 tax and report due |
| Motor Vehicle Fuel Tax (Suppliers) | November 2023 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 2023 tax and report due |
| Oil Spill Prevention and Administration Fee | November 2023 fee due | |
| Underground Storage Tank Maintenance Fee | November 2023 fee due |
| 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 | |
| Diesel Fuel tax (Suppliers, Exempt Bus Operators, Government 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 | |
| 31 | Lithium Extraction Excise Tax | Calendar year 2023 tax due |