California Tax Service Center

Important Dates for Other Taxes & Fees

JANUARY 2017
Date Type of Tax or Fee What is due?
1 Property Tax Lien date for all taxable property
3 Alcoholic Beverage Tax (Distilled Spirits Common Carrier November 2016 tax due
Aircraft Jet Fuel Tax November 2016 tax due
Diesel Fuel tax (Suppliers, Exempt Bus Operators, Government Entities) November 2016 tax due
Electronic Waste Recycling Fee November 2016 fee due
Emergency Telephone Users Surcharge November 2016 tax due
Hazardous Waste Disposal Fee September 2016 fee due
Marine Invasive Species (Ballast Water Management) Fee November 2016 fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) November 2016 tax due
3 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)
17 Alcoholic Beverage Tax
(Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits)
December 2016, 4th quarter 2016, and annual 2016 taxes due
California Tire Fee 4th quarter 2016 and annual 2016 fees due
Motor Vehicle Fuel Tax (Suppliers) December 2016 prepayment due
25 Cigarette and Tobacco Products Tax
(Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturers/Importers)
December 2016 taxes due
Integrated Waste Management Fee 4th quarter 2016 fee due
Oil Spill Response, Prevention, and Administration Fees December 2016 fees due
Underground Storage Tank Maintenance Fee 4th quarter 2015, December 2016and annual 2016 fees due
31 Aircraft Jet Fuel Tax December 2016 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carrier) December 2016 and 4th quarter 2016 tax due
Cigarette and Tobacco Products Tax (Consumer) 4th quarter 2016 excise and use tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) December 2016 4th quarter 2016, and annual 2015 taxes due
Electronic Waste Recycling Fee December 2016 and 4th quarter 2016 and Calendar Year 2015 fees due
Emergency Telephone Users Surcharge November 2016tax due
Energy Resources Surcharge 4th quarter 2016tax due
Hazardous Waste Disposal Fee October 2016 tax due
Marine Invasive Species (Ballast Water Management) Fee December 2016 fees due
Motor Carrier Diesel (Diesel Interstate Truckers, IFTA) 4th Quarter 2016 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) December 2016 and 4th Quarter 2016 tax due
Natural Gas Surcharge 4th quarter 2016tax due
Use Fuel Tax (Exempt Bus, Flat Rate Private, Flat Rate Commercial, User, Vendor) – 4th quarter 2016 Year 2016 tax due
Property Tax –Timber Yield Tax 4th quarter 2016 tax due
FEBRUARY 2017 Back to Top
Date Type of Tax or Fee What is due?
1
Alcoholic Beverage Tax (Distilled Spirits Common Carrier) December 2016 and 4th quarter 2015 tax due
Property Tax Second installment of taxes for property assessed on the secured roll is due and payable
10 Property Tax Last day to file a claim for postponement of property taxes under the State Controller’s Property Tax Postponement Program
15 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers) January 2017 tax due
Motor Vehicle Fuel Tax (Suppliers) January 2017 prepayment due
Property Tax Last day to timely file claim for homeowners' or disabled veterans' exemption
27 Cigarette and Tobacco Products Tax
(Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturers/Importers)
January 2017 tax due
Oil Spill Response, Prevention, and Administration Fees January 2017 fees due
Underground Storage Tank Maintenance Fee January 2017 fees due
Aircraft Jet Fuel Tax January 2017 tax due
28
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Governmental Entities) January 2017 tax due
Electronic Waste Recycling January 2017 fee due
Emergency Telephone Users Surcharge December 2017, 4th Quarter 2017 taxes due
Hazardous Waste Disposal Fee November 2016 fee due
Hazardous Waste Facility Fee First Prepayment (Jan-Jun 2017 period) and 2016 annual fee due
28 Hazardous Waste Generator Fee 2016 annual Fee due
Hazardous Waste Environmental Fee 2016 annual tax due
Marine Invasive Species (Ballast Water Management) Fee January 2017 fee due
28 Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) January 2017 tax due
Occupational Lead Poisoning Prevention Fee 2016 annual fee due
MARCH 2017 Back to Top
Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) January 2017 tax due
15 Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) January 2017 tax due
Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits) February 2017 tax due
Motor Vehicle Fuel Tax (Suppliers) February 2017 prepayment due
27 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers) February 2017 tax due
Oil Spill Response, Prevention, and Administration Fees February 2017 fee due
Underground Storage Tank Maintenance Fee February 2017 fee due
31 Aircraft Jet Fuel Tax February 2017 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) February 2017tax due
Electronic Waste Recycling Fee February 2017 fee due
Emergency Telephone Users Surcharge January 2017 tax due
Hazardous Waste Disposal Fee December 2017 fee due
Marine Invasive Species (Ballast Water Management) Fee February 2017 fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) February 2017 tax due
Alcoholic Beverage Tax) Distilled Spirits Common Carrier) February 2017tax due
Property Tax Business property statements are due
Date APRIL 2017 Back to Top
Date Type of Tax or Fee What is due?
3
Alcoholic Beverage Tax) Distilled Spirits Common Carrier) February 2017 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
17 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits) March 2017 and 1st quarter 2017 taxes due
California Tire Fee 1st quarter 2017 fee due
Motor Vehicle Fuel Tax (Suppliers) March 2017 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers) March 2017 taxes due
Integrated Waste Management Fee 1st quarter 2017 fee due
Oil Spill Response, Prevention, and Administration Fees March 2017 fees due
Underground Storage Tank Maintenance Fee March 2017 and 1st quarter 2017 fee due
MAY 2017 Back to Top
Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) March 2017 and 1st quarter 2017 tax due
Aircraft Jet Fuel Tax March 2017 tax due
Cigarette and Tobacco Products Tax (Consumer) 1st Quarter 2017 excise and use tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) March 2017 and 1st Quarter 2017 tax due
Electronic Waste Recycling Fee March 2016 and 1st Quarter 2017 fee due
Emergency Telephone Users Surcharge February 2017 tax due
Energy Resources Surcharge 1st Quarter 2017 tax due
Hazardous Waste Disposal Fee January 2017 fee due
Marine Invasive Species (Ballast Water Management) fee March 2017 fee due
Motor Carrier – Diesel (Interstate Truckers, IFTA) 1st Quarter 2017 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) March 2017 tax due
Natural Gas Surcharge First Quarter 2017 tax due
Use Fuel Tax (Exempt Bus, Flat Rate Private, Flat Rate Commercial, User, Vendor) 1st Quarter 2017 tax due
Property Tax – Timber Yield Tax 1st Quarter 2017 taxes due
8 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 2017 tax due
Motor Vehicle Fuel Tax (Suppliers) April 2017 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers) April 2017 tax due
Oil Spill Response, Prevention, and Administration Fees April 2017 fees due
Underground Storage Tank Maintenance Fee April 2017 fee due
31 Aircraft Jet Fuel Tax April 2017 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) April 2017 tax due
Emergency Telephone Users Surcharge March 2017, 1st Quarter 2017 tax due
Electronic Waste Recycling Fee April 2017 fee due
Hazardous Waste Disposal Fee February 2017 fee due
Marine Invasive Species (Ballast Water Management) Fee April 2017 fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) April 2017 tax due
JUNE 2017 Back to Top
Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) April 2017 tax due
15 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits) May 2017 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) May 2017 tax due
26 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturers/Importers) May 2017 tax due
Oil Spill Response, Prevention, and Administration Fees May 2017 fee due
Underground Storage Tank Maintenance Fee May 2017 fee due
30 Aircraft Jet Fuel Tax May 2017 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) May 2017 tax due
Electronic Waste Recycling Fee May 2017 tax due
Emergency Telephone Users Surcharge April 2017 tax due
Hazardous Waste Disposal Fee March 2017 fee due
Marine Invasive Species (Ballast Water Management) Fee May 2017 fee due
Motor Vehicle Fuel tax (Carriers, Suppliers, Terminal Operators, Train Operators) May 2017 tax due
JULY 2017 Back to Top
Date Type of Tax or Fee What is due?
3 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) May 2017 tax due
3 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.
17 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits) June 2017 and 2nd quarter 2017 taxes due
California Tire Fee 2nd quarter 2017 fee due
Motor Vehicle Fuel Tax (Suppliers) June 2017 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturers/Importers) June 2017 taxes due
Integrated Waste Management Fee 2nd quarter 2017 fee due
Oil Spill Response, Prevention, and Administration Fees June 2017 fees due
Underground Storage Tank Maintenance Fee June 2017 and 2nd Quarter 2017 fee due
31 Aircraft Jet Fuel Tax June 2017 tax due
Cigarette and Tobacco Products Tax (Consumer) Second quarter 2017excise and use tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) June 2017, Second quarter 2017 and Fiscal Year 2016-2017 tax due
Electronic Waste Recycling Fee June 2017, 2nd quarter fee due
Emergency Telephone Users Surcharge May 2017 tax due
Energy Resources Surcharge 2nd quarter 2017 tax due
Hazardous Waste Disposal Fee April 2017 fee due
Lead-Acid Battery Fees 2nd quarter 2017 fee due
Marine Invasive Species (Ballast Water Management) Fee June 2017 fee due
Motor Carrier – Diesel (Diesel Interstate Truckers, IFTA) Second quarter 2017 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) June 2017, Second quarter 2017 tax due
Natural Gas Surcharge Second quarter 2017 tax due
Use Fuel Tax (Exempt Bus, Flat Rate Private, Flat Rate Commercial, User, Vendor) Second Quarter 2017 tax due
Property Tax – Timber Yield Tax Second Quarter 2017 tax due
AUGUST 2017 Back to Top
Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) June 2017 and 2nd quarter 2017 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 2017 tax due
Motor Vehicle Fuel Tax (Suppliers) July 2017 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturers/Importers) July 2017 tax due
Oil Spill Response, Prevention and Administration Fees July 2017 fees due
Underground Storage Tank Maintenance Fee July 2017 fees due
31 Aircraft Jet Fuel Tax July 2017 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Exempt Bus Operators, Government Entities) July 2017 tax due
Electronic Waste Recycling Fee July 2017 fee due
Emergency Telephone Users Surcharge June 2017 and 2nd Quarter 2017 tax due
Hazardous Waste Disposal Fee May 2017 fee due
Hazardous Waste Facility Fee Second prepayment (July-December 2017) due
Hazardous Waste Generator Fee 2016 prepayment due
Marine Invasive Species (Ballast Water Management) Fee July 2017 fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) July 2017 Tax Due
Property Tax 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
SEPTEMBER 2017 Back to Top
Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) July 2017 tax due
15 Property Tax 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 2017 tax due
Motor Vehicle Fuel Tax (Suppliers) August 2017 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers) August 2017 taxes due
Oil Spill Response, Prevention, and Administration Fees August 2017 fees due
Underground Storage Tank Maintenance Fee August 2017 fee due
OCTOBER 2017 Back to Top
Date Type of Tax or Fee What is due?
2 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) August 2017 tax due
Aircraft Jet Fuel Tax August 2017 tax due
Diesel Fuel Tax (Supplier, Exempt Bus Operators, Government Entities) August 2017 tax due
Electronic Waste Recycling Fee August 2017 fees due
Emergency Telephone Users Surcharge July 2017 tax due
Hazardous Waste Disposal Fee June 2017 fee due
Marine Invasive Species (Ballast Water Management) Fee August 2017 fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) August 2017 tax due
16 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits) September 2017 and 3rd quarter 2017 tax due
California Tire Fee 3rd quarter 2017 fee due
Motor Vehicle Fuel Tax (Suppliers) September 2017 prepayment due
25 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers) September 2017 taxes due
Integrated Waste Management Fee 3rd quarter 2017 fee due
Oil Spill Response, Prevention, and Administration Fees September 2017 fees due
Underground Storage Tank Maintenance Fee September 2017 and 3rd quarter 2017 fees due
31 Aircraft Jet Fuel Tax September 2017 tax due
Cigarette and Tobacco Products Tax (Consumer) 3rd quarter 2017 excise and use tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) September 2017 and 3rd quarter 2017 tax due
Electronic Waste Recycling Fee September 2017 and 3rd quarter 2017 tax due
Emergency Telephone Users Surcharge August 2017 tax due
Energy Resources Surcharge 3rd quarter 2017 tax due
Hazardous Waste Disposal Fee July 2017 fee due
Lead-Acid Battery Fees 3rd Quarter 2017 fee due
Marine Invasive Species (Ballast Water Management) Fee September 2017 fee due
Motor Carrier – Diesel (Diesel Interstate Truckers, IFTA) 3rd Quarter 2017 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) September 2017 tax due
Natural Gas Surcharge 3rd quarter 2017 tax due
Use Fuel tax (Exempt Bus, Flat Rate Private, Flat Rate Commercial, User, Vendor) 3rd quarter 2017 tax due
Property Tax – Timber Yield Tax 3rd quarter 2017 tax due
NOVEMBER 2017 Back to Top
Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) September 2017 and 3rd quarter tax due
Property Tax First installment of taxes for all property assessed on the secured roll is due
15 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits) October 2017 tax due
Motor Vehicle Fuel Tax (Suppliers) October 2017 prepayment due
27 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers) October 2017 tax due
Oil Spill Response, Prevention, and Administration Fees October 2017 fees due
Underground Storage Tank Maintenance Fee October 2017 fee due
30 Aircraft Jet Fuel Tax October 2017 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) October 2017 tax due
Electronic Waste Recycling Fee October 2017 fee due
Emergency Telephone Users Surcharge September 2017 and Third Quarter 2017 tax due
Hazardous Waste Disposal Fee August 2017 fee due
Marine Invasive Species (Ballast Water Management) Fee October 2017 fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) October 2017 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
DECEMBER 2017 Back to Top
Date Type of Tax or Fee What is due?
1 Alcoholic Beverage Tax (Distilled Spirits Common Carrier) October 2017 tax due
11 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
15 Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits) November 2017 tax due
Motor Vehicle Fuel Tax (Suppliers) November 2017 prepayment due
26 Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers) November 2017 tax due
Oil Spill Response, Prevention, and Administration Fees November 2017 fees due
Underground Storage Tank Maintenance Fee November 2017 fee due
JANUARY 2018 Back to Top
Date Type of Tax or Fee What is due?
2 Alcoholic Beverage Tax (Distilled Spirits Common Carrier November 2017 tax due
Aircraft Jet Fuel Tax November 2017tax due
Diesel Fuel tax (Suppliers, Exempt Bus Operators, Government Entities) November 2017 tax due
Electronic Waste Recycling Fee November 2017 fee due
Emergency Telephone Users Surcharge November 2017 tax due
Hazardous Waste Disposal Fee September 2017 fee due
Marine Invasive Species (Ballast Water Management) Fee November 2017 fee due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) November 2017 tax due