Important Dates for Other Taxes and Fees

2025

January 2025

Date Type of Tax or Fee What is due?
2 Alcoholic Beverage Tax (Distilled Spirits Common Carriers) November 2024 tax due
10 Beer Vendors, PACT Act Accounts December 2024 reports due
15 Alcoholic Beverage Tax
(Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturer/Importers, Alcohol Common Carrier, Alcohol Custom Broker, Public Warehouse)
December 2024, 4th Quarter 2024, Annual 2024 taxes, and Semi-Annual 2024 (July-December 2024 period) taxes and reports due
California Tire Fee 4th Quarter 2024 and Annual 2024 fees due
Motor Vehicle Fuel Tax (Suppliers) December 2024 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)
December 2024 and 4th Quarter 2024 taxes and reports due
Integrated Waste Management Fee 4th Quarter 2024 tax due
Oil Spill Prevention and Administration Fee, Oil Spill Response Fee December 2024 fee and Annual 2024 report due
Underground Storage Tank Maintenance Fee December 2024, 4th Quarter 2024, and Annual 2024 fee due
31 Aircraft Jet Fuel Tax December 2024 tax due
California Electronic Cigarette Excise Tax
4th Quarter 2024 tax due
California Firearm and Ammunition Excise Tax
4th Quarter 2024 tax due
Cannabis Retailer Excise Tax December 2024 and 4th Quarter 2024 tax due
Cigarette and Tobacco Products Tax (Consumer) 4th Quarter 2024 excise and use tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) December 2024, 4th Quarter 2024, and Annual 2024 taxes due
Electronic Waste Recycling Fee December 2024, 4th Quarter 2024, and Annual 2024 fee due
Energy Resources Surcharge 4th Quarter 2024 surcharge due
Emergency Telephone Users Surcharge November 2024 surcharge due
Lead-Acid Battery Fees 4th Quarter 2024 and Annual 2024 fees due
Lithium Extraction Excise Tax Annual 2024 tax due
Motor Carrier Diesel (Diesel Interstate Truckers, IFTA) 4th Quarter 2024 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) December 2024 and 4th Quarter 2024 taxes and reports due
Natural Gas Surcharge 4th Quarter 2024 surcharge due
Timber Yield Tax 4th Quarter 2024 and Annual 2024 taxes due
Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel User, and Alternative Fuel Vendor) 4th Quarter 2024 and Annual 2024 taxes due

February 2025

Date Type of Tax or Fee What is due?
3 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) December 2024 and 4th Quarter 2024 tax due
10 Beer Vendors, PACT Act Accounts January 2025 reports due
18 Alcoholic Beverage Tax (Beer Manufacturer, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) January 2025 taxes and reports due
Motor Vehicle Fuel Tax (Suppliers) January 2025 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)
January 2025 taxes and reports due
Oil Spill Prevention and Administration Fee January 2025 fee due
Underground Storage Tank Maintenance Fee January 2025 fee due
28 Aircraft Jet Fuel Tax January 2025 tax due
Cannabis Retailer Excise Tax January 2025 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Governmental Entities) January 2025 taxes due
Electronic Waste Recycling Fee January 2025 fee due
Emergency Telephone Users Surcharge December 2024 surcharge due
Hazardous Waste Facility Fee 2024 Annual fee (Final Payment & Fiscal Annual Return) due
Hazardous Waste Generation and Handling Fee Fiscal Year 2024-2025 based on 2023 waste generated (Final Payment & Fiscal Annual Return) fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) January 2025 taxes and reports due
Occupational Lead Poisoning Prevention Fee 2024 Annual fee due

March 2025

Date Type of Tax or Fee What is due?
3 Alcoholic Beverage Tax (Distilled Spirits Common Carriers) January 2025 tax due
10 Beer Vendors, PACT Act Accounts February 2025 reports due
17 Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) February 2025 taxes and reports due
Motor Vehicle Fuel Tax (Suppliers) February 2025 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 2025 taxes and reports due
Oil Spill Prevention and Administration Fee February 2025 fee due
Underground Storage Tank Maintenance Fee February 2025 fee due

April 2025

Date Type of Tax or Fee What is due?
1 Aircraft Jet Fuel Tax February 2025 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carrier) February 2025 tax due
Cannabis Retailer Excise Tax February 2025 tax due
Childhood Lead Poisoning Prevention Fee 2024 Assessment (Billing) due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) February 2025 taxes due
Electronic Waste Recycling Fee February 2025 fee due
Emergency Telephone Users Surcharge January 2025 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) February 2025 taxes and reports due
10 Beer Vendors, PACT Act Accounts March 2025 reports due
15 Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) March 2025 and 1st Quarter 2025 taxes and reports due
California Tire Fee 1st Quarter 2025 fee due
Motor Vehicle Fuel Tax (Suppliers) March 2025 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 2025 and 1st Quarter 2025 taxes and reports due
Integrated Waste Management Fee 1st Quarter 2025 fee due
Oil Spill Prevention and Administration Fee March 2025 fee due
Underground Storage Tank Maintenance Fee March 2025 and 1st Quarter 2025 fee due
30 Aircraft Jet Fuel Tax March 2025 tax due
California Electronic Cigarette Excise Tax 1st Quarter 2025 tax due
California Firearm and Ammunition Excise Tax 1st Quarter 2025 tax due
Cannabis Retailer Excise Tax March 2025 and 1st Quarter 2025 tax due
Cigarette and Tobacco Products Tax (Consumer) 1st Quarter 2025 excise and use tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) March 2025 and 1st Quarter 2025 taxes due
Electronic Waste Recycling Fee March 2025 and 1st Quarter 2025 fee due
Emergency Telephone Users Surcharge February 2025 surcharge due
Energy Resources Surcharge 1st Quarter 2025 surcharge due
Lead Acid Battery Fees 1st Quarter 2025 fee due
Lithium Extraction Excise Tax 1st Quarter 2025 tax due
Motor Carrier – Diesel (Interstate Truckers, IFTA) 1st Quarter 2025 taxes due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) March 2025 and 1st Quarter 2025 taxes and reports due
Natural Gas Surcharge 1st Quarter 2025 surcharge due
Timber Yield Tax 1st Quarter 2025 tax due
Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel Vendor, and Alternative Fuel User) 1st Quarter 2025 taxes due

May 2025

Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carriers) March 2025 and 1st Quarter 2025 tax due
12 Beer Vendors, PACT Act Accounts April 2025 reports due
15 Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) April 2025 taxes and reports due
Motor Vehicle Fuel Tax (Suppliers) April 2025 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) April 2025 taxes and reports due
Oil Spill Prevention and Administration Fee April 2025 fee due
Underground Storage Tank Maintenance Fee April 2025 fee due

June 2025

Date Type of Tax or Fee What is due?
2 Aircraft Jet Fuel Tax April 2025 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carriers) April 2025 tax due
Cannabis Retailer Excise Tax April 2025 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Governmental Entities) April 2025 taxes due
Electronic Waste Recycling Fee April 2025 tax due
Emergency Telephone Users Surcharge March 2025 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) April 2025 taxes and reports due
10 Beer Vendors, PACT Act Accounts May 2025 reports due
17 Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) May 2025 taxes and reports due
Motor Vehicle Fuel Tax (Suppliers) May 2025 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 2025 taxes and reports due
Oil Spill Prevention and Administration Fee May 2025 fee due
Underground Storage Tank Maintenance Fee May 2025 fee due
30 Aircraft Jet Fuel Tax May 2025 tax due
Cannabis Retailer Excise Tax May 2025 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Governmental Entities) May 2025 taxes due
Electronic Waste Recycling Fee May 2025 tax due
Emergency Telephone Users Surcharge April 2025 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) May 2025 taxes and reports due

July 2025

Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carriers) May 2025 tax due
10 Beer Vendors, PACT Act Accounts June 2025 reports 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 2025, 2nd Quarter 2025 tax, and Semi-Annual 2025 report (January-June 2025 period) taxes and reports due
California Tire Fee 2nd Quarter 2025 fee due
Motor Vehicle Fuel Tax (Suppliers) June 2025 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Manufacturers/Importers) June 2025 and 2nd Quarter 2025 taxes and reports due
Integrated Waste Management Fee 2nd Quarter 2025 fee due
Oil Spill Prevention and Administration Fee June 2025 fee due
Underground Storage Tank Maintenance Fee June 2025 and 2nd Quarter 2025 fee due
31 Aircraft Jet Fuel Tax June 2025 tax due
California Electronic Cigarette Excise Tax 2nd Quarter 2025 tax due
California Firearm and Ammunition Excise Tax 2nd Quarter 2025 tax due
Cannabis Retailer Excise Tax June 2025 and 2nd Quarter 2025 tax due
Cigarette and Tobacco Products Tax (Consumer) 2nd Quarter 2025 excise and use tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) June 2025, 2nd Quarter 2025, and Fiscal Year 2024-2025 taxes due
Electronic Waste Recycling Fee June 2025 and 2nd Quarter 2025 fee due
Emergency Telephone Users Surcharge May 2025 surcharge due
Energy Resources Surcharge 2nd Quarter 2025 surcharge due
Lead-Acid Battery Fee 2nd Quarter 2025 fee due
Lithium Extraction Excise Tax 2nd Quarter 2025 tax due
Motor Carrier-Diesel (Diesel Interstate Truckers, IFTA) 2nd Quarter 2025 taxes due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) June 2025 and 2nd Quarter 2025 taxes and reports due
Natural Gas Surcharge 2nd Quarter 2025 surcharge due
Timber Yield Tax 2nd Quarter 2025 tax due
Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel Vendor, and Alternative Fuel User) 2nd Quarter 2025 taxes due
Use Fuel Tax (Alternative Fuel Decal) Fiscal Year 2024-2025 tax due

August 2025

Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carriers) June 2025 and 2nd Quarter 2025 tax due
11 Beer Vendors, PACT Act Accounts July 2025 reports due
15 Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer and Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) July 2025 taxes and reports due
Motor Vehicle Fuel Tax (Suppliers) July 2025 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 2025 taxes and reports due
Oil Spill Prevention and Administration Fee July 2025 fee due
Underground Storage Tank Maintenance Fee July 2025 fee due

September 2025

Date Type of Tax or Fee What is due?
2 Aircraft Jet Fuel Tax July 2025 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carriers) July 2025 tax due
Cannabis Retailer Excise Tax July 2025 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) July 2025 taxes due
Electronic Waste Recycling Fee July 2025 fee due
Emergency Telephone Users Surcharge June 2025 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) July 2025 taxes and reports due
10 Beer Vendors, PACT Act Accounts August 2025 reports due
15 Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) August 2025 taxes and reports due
Motor Vehicle Fuel Tax (Suppliers) August 2025 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 2025 taxes and reports due
Oil Spill Prevention and Administration Fee August 2025 fee due
Underground Storage Tank Maintenance Fee August 2025 fee due
30 Aircraft Jet Fuel Tax August 2025 tax due
Cannabis Retailer Excise Tax August 2025 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) August 2025 taxes due
Electronic Waste Recycling Fee August 2025 fee due
Emergency Telephone Users Surcharge July 2025 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators August 2025 taxes and reports due

October 2025

Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) August 2025 tax due
10 Beer Vendors, PACT Act Accounts September 2025 reports due
15 Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) September 2025 and 3rd Quarter 2025 taxes and reports due
California Tire Fee 3rd Quarter 2025 fee due
Motor Vehicle Fuel Tax (Suppliers) September 2025 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) September 2025 and 3rd Quarter 2025 taxes and reports due
Integrated Waste Management Fee 3rd Quarter 2025 fee due
Oil Spill Prevention and Administration Fee September 2025 fee due
Underground Storage Tank Maintenance Fee September 2025 and 3rd Quarter 2025 fee due
31 Aircraft Jet Fuel Tax September 2025 tax due
California Electronic Cigarette Excise Tax 3rd Quarter 2025 tax due
California Firearm and Ammunition Excise Tax 3rd Quarter 2025 tax due
Cannabis Retailer Excise Tax September 2025 and 3rd Quarter 2025 tax due
Cigarette and Tobacco Products Tax (Consumer) 3rd Quarter 2025 excise and use tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) September 2025 and 3rd Quarter 2025 taxes due
Electronic Waste Recycling Fee September 2025 and 3rd Quarter 2025 fee due
Emergency Telephone Users Surcharge August 2025 surcharge due
Energy Resources Surcharge 3rd Quarter 2025 surcharge due
Lead-Acid Battery Fee 3rd Quarter 2025 fee due
Motor Carrier – Diesel (Diesel Interstate Truckers, IFTA) 3rd Quarter 2025 taxes due
Lithium Extraction Excise Tax 3rd Quarter 2025 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators,
Train Operators)
September 2025 and 3rd Quarter 2025 taxes and reports due
Natural Gas Surcharge 3rd Quarter 2025 surcharge due
Timber Yield Tax 3rd Quarter 2025 tax due
Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel Vendor, and Alternative Fuel User) 3rd Quarter 2025 taxes due

November 2025

Date Type of Tax or Fee What is due?
3 Alcoholic Beverage Tax (Distilled Spirits Common Carriers) September 2025 and 3rd Quarter 2025 tax due
10 Beer Vendors, PACT Act Accounts October 2025 reports due
17 Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) October 2025 taxes and reports due
Motor Vehicle Fuel Tax (Suppliers) October 2025 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 2025 taxes and reports due
Oil Spill Prevention and Administration Fee October 2025 fee due
Underground Storage Tank Maintenance Fee October 2025 fee due

December 2025

Date Type of Tax or Fee What is due?
1 Aircraft Jet Fuel Tax October 2025 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carriers) October 2025 tax due
Cannabis Retailer Excise Tax October 2025 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) October 2025 taxes due
Electronic Waste Recycling Fee October 2025 fee due
Emergency Telephone Users Surcharge September 2025 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 2025 taxes and reports due
10 Beer Vendors, PACT Act Accounts November 2025 reports due
15 Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) November 2025 taxes and reports due
Motor Vehicle Fuel Tax (Suppliers) November 2025 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 2025 taxes and reports due
Oil Spill Prevention and Administration Fee November 2025 fee due
Underground Storage Tank Maintenance Fee November 2025 fee due
31 Aircraft Jet Fuel Tax November 2025 tax due
Cannabis Retailer Excise Tax November 2025 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) November 2025 taxes due
Electronic Waste Recycling Fee November 2025 tax due
Emergency Telephone Users Surcharge October 2025 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) November 2025 taxes and reports due

January 2026

Date Type of Tax or Fee What is due?
2 Alcoholic Beverage Tax (Distilled Spirits Common Carriers) November 2025 tax due