Important Dates for Other Taxes and Fees
2024
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 | |
Cannabis Retailer Excise Tax | November 2023 tax due | |
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Governmental 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 | |
10 | Beer Vendors, PACT Act Accounts | December 2023 reports due |
16 | Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturer/Importers, Alcohol Common Carrier, Alcohol Custom Broker, Public Warehouse) |
December 2023, 4th Quarter 2023, Annual 2023 taxes, and Semi-Annual 2023 (July-December 2023 period) taxes/reports due
|
California Tire Fee | 4th Quarter 2023 and Annual 2023 fees due | |
Motor Vehicle Fuel Tax (Suppliers) | December 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) |
December 2023 and 4th Quarter 2023 taxes and reports due |
Integrated Waste Management Fee | 4th Quarter 2023 tax due | |
Oil Spill Prevention and Administration Fee, Oil Spill Response Fee | December 2023 fee and Annual 2023 report due | |
Underground Storage Tank Maintenance Fee | December 2023, 4th Quarter 2023, and Annual 2023 fees due | |
31 | Aircraft Jet Fuel Tax | December 2023 tax due |
California Electronic Cigarette Excise Tax |
4th Quarter 2023 tax due | |
Cannabis Retailer Excise Tax | December 2023 and 4th Quarter 2023 taxes due | |
Cigarette and Tobacco Products Tax (Consumer) | 4th Quarter 2023 excise and use tax due | |
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | December 2023, 4th Quarter 2023, and Annual 2023 taxes due | |
Electronic Waste Recycling Fee | December 2023, 4th Quarter 2023, and Annual 2023 fees due | |
Energy Resources Surcharge | 4th Quarter 2023 surcharge due | |
Emergency Telephone Users Surcharge | November 2023 surcharge due | |
Lead-Acid Battery Fees | 4th Quarter 2023 and Annual 2023 fees due | |
Lithium Extraction Excise Tax | Annual 2023 taxes due | |
Motor Carrier Diesel (Diesel Interstate Truckers, IFTA) | 4th Quarter 2023 tax due | |
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) | December 2023 and 4th Quarter 2023 taxes and reports due | |
Natural Gas Surcharge | 4th Quarter 2023 surcharge due | |
Timber Yield Tax | 4th Quarter 2023 and Annual 2023 taxes due | |
Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel User, and Alternative Fuel Vendor) | 4th Quarter 2023 and Annual 2023 taxes due |
Date | Type of Tax or Fee | What is due? |
---|---|---|
1 | Alcoholic Beverage Tax (Distilled Spirits Common Carrier) | December 2023 and 4th Quarter 2023 taxes due |
12 | Beer Vendors, PACT Act Accounts | January 2024 reports due |
15 | Alcoholic Beverage Tax (Beer Manufacturer, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) | January 2024 tax and report due |
Motor Vehicle Fuel Tax (Suppliers) | January 2024 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) |
January 2024 tax and report due |
Oil Spill Prevention and Administration Fee | January 2024 fee due | |
Underground Storage Tank Maintenance Fee | January 2024 fees due | |
28 | Hazardous Waste Facility Fee | 2023 Annual fee (Final Payment & Fiscal Annual Return) due |
Hazardous Waste Generation and Handling Fee | 2023 Annual fee (Final Payment & Fiscal Annual Return) due | |
29 | Aircraft Jet Fuel Tax | January 2024 tax due |
Cannabis Retailer Excise Tax | January 2024 tax due | |
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Governmental Entities) | January 2024 tax due | |
Electronic Waste Recycling Fee | January 2024 fee due | |
Emergency Telephone Users Surcharge | December 2023 surcharge due | |
Hazardous Waste Environmental Fee | 2023 Annual fee due | |
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) | January 2024 tax and report due | |
Occupational Lead Poisoning Prevention Fee | 2023 Annual fee due |
Date | Type of Tax or Fee | What is due? |
---|---|---|
1 | Alcoholic Beverage Tax (Distilled Spirits Common Carriers) | January 2024 tax due |
11 | Beer Vendors, PACT Act Accounts | February 2024 reports due |
15 | Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) | February 2024 tax and report due |
Motor Vehicle Fuel Tax (Suppliers) | February 2024 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 2024 tax and report due |
Oil Spill Prevention and Administration Fees | February 2024 fee due | |
Underground Storage Tank Maintenance Fee | February 2024 fee due |
Date | Type of Tax or Fee | What is due? |
---|---|---|
2 | Aircraft Jet Fuel Tax | February 2024 tax due |
Alcoholic Beverage Tax (Distilled Spirits Common Carrier) | February 2024 tax due | |
Cannabis Retailer Excise Tax | February 2024 tax due | |
Childhood Lead Poisoning Prevention Fee | 2023 Assessment (Billing) due | |
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | February 2024 tax due | |
Electronic Waste Recycling Fee | February 2024 fee due | |
Emergency Telephone Users Surcharge | January 2024 surcharge due | |
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) | February 2024 tax and report due | |
10 | Beer Vendors, PACT Act Accounts | March 2024 reports due |
15 | Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) | March 2024 and 1st Quarter 2024 taxes and reports due |
California Tire Fee | 1st Quarter 2024 fee due | |
Motor Vehicle Fuel Tax (Suppliers) | March 2024 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 2024 and 1st Quarter 2024 taxes and reports due |
Integrated Waste Management Fee | 1st Quarter 2024 fee due | |
Oil Spill Prevention and Administration Fee | March 2024 fee due | |
Underground Storage Tank Maintenance Fee | March 2024 and 1st Quarter 2024 fees due | |
30 | Aircraft Jet Fuel Tax | March 2024 tax due |
California Electronic Cigarette Excise Tax | 1st Quarter 2024 tax due | |
Cannabis Retailer Excise Tax | March 2024 and 1st Quarter 2024 tax due | |
Cigarette and Tobacco Products Tax (Consumer) | 1st Quarter 2024 excise and use tax due | |
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) |
March 2024 and 1st Quarter 2024 taxes due | |
Electronic Waste Recycling Fee | March 2024 and 1st Quarter 2024 fee due | |
Emergency Telephone Users Surcharge | February 2024 surcharge due | |
Energy Resources Surcharge | 1st Quarter 2024 surcharge due | |
Lead Acid Battery Fees | 1st Quarter 2024 fee due | |
Lithium Extraction Excise Tax | 1st Quarter 2024 tax due | |
Motor Carrier – Diesel (Interstate Truckers, IFTA) | 1st Quarter 2024 tax due | |
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) |
March 2024 and 1st Quarter 2024 taxes and reports due | |
Natural Gas Surcharge | 1st Quarter 2024 surcharge due | |
Timber Yield Tax | 1st Quarter 2024 tax due | |
Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel Vendor, and Alternative Fuel User) | 1st Quarter 2024 tax due |
Date | Type of Tax or Fee | What is due? |
---|---|---|
1 | Alcoholic Beverage Tax (Distilled Spirits Common Carriers) | March 2024 and 1st Quarter 2024 taxes due |
10 | Beer Vendors, PACT Act Accounts | April 2024 reports due |
15 | Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) | April 2024 tax and report due |
Motor Vehicle Fuel Tax (Suppliers) | April 2024 prepayment due | |
28 | Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers) | April 2024 tax and report due |
Oil Spill Prevention and Administration Fee | April 2024 fee due | |
Underground Storage Tank Maintenance Fee | April 2024 fee due | |
31 | Aircraft Jet Fuel Tax | April 2024 tax due |
Cannabis Retailer Excise Tax | April 2024 tax due | |
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | April 2024 tax due | |
Emergency Telephone Users Surcharge | March 2024 surcharge due | |
Electronic Waste Recycling Fee | April 2024 fee due | |
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) | April 2024 tax and report due |
Date | Type of Tax or Fee | What is due? |
---|---|---|
3 | Alcoholic Beverage Tax (Distilled Spirits Common Carrier) | April 2024 tax due |
10 | Beer Vendors, PACT Act Accounts | May 2024 reports due |
17 | Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) | May 2024 tax and report due |
Motor Vehicle Fuel Tax (Suppliers) | May 2024 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 2024 tax and report due |
Oil Spill Prevention and Administration Fee | May 2024 fee due | |
Underground Storage Tank Maintenance Fee | May 2024 fee due |
Date | Type of Tax or Fee | What is due? |
---|---|---|
1 | Aircraft Jet Fuel | May 2024 tax due |
Alcoholic Beverage Tax (Distilled Spirits Common Carriers) | May 2024 tax due | |
Cannabis Retailer Excise Tax | May 2024 tax due | |
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | May 2024 tax due | |
Electronic Waste Recycling Fee | May 2024 fee due | |
Emergency Telephone Users Surcharge | April 2024 surcharge due | |
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) | May 2024 tax and report due | |
10 | Beer Vendors, PACT Act Accounts | June 2024 report 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 2024, 2nd Quarter 2024 tax, and Semi-Annual 2024 report (January-June 2024 period) taxes and reports due |
California Tire Fee | 2 nd Quarter 2024 fee due | |
Motor Vehicle Fuel Tax (Suppliers) | June 2024 prepayment due | |
25 | Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturers/Importers, Cigarette Common Carrier) | June 2024 and 2nd Quarter 2024 taxes and reports due |
Integrated Waste Management Fee | 2 nd Quarter 2024 fee due | |
Oil Spill Prevention and Administration Fee | June 2024 fee due | |
Underground Storage Tank Maintenance Fee | June 2024 and 2nd Quarter 2024 fees due | |
31 | Aircraft Jet Fuel Tax | June 2024 tax due |
California Electronic Cigarette Excise Tax | 2nd Quarter 2024 tax due | |
Cannabis Retailer Excise Tax | June 2024 and 2nd Quarter 2024 tax due | |
Cigarette and Tobacco Products Tax (Consumer) | 2nd Quarter 2024 excise and use tax due | |
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | June 2024, 2nd Quarter 2024, and Fiscal Year 2023-2024 tax due | |
Electronic Waste Recycling Fee | June 2024 and 2nd Quarter 2024 tax and reports due | |
Emergency Telephone Users Surcharge | May 2024 surcharge due | |
Lead-Acid Battery Fee | 2nd Quarter 2024 fee due | |
Lithium Extraction Excise Tax | 2nd Quarter 2024 tax due | |
Motor Carrier-Diesel (Diesel Interstate Truckers, IFTA) | 2nd Quarter 2024 tax due | |
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) | June 2024 and 2nd Quarter 2024 tax and reports due | |
Natural Gas Surcharge | 2nd Quarter 2024 surcharge due | |
Timber Yield Tax | 2nd Quarter 2024 surcharge due | |
Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel Vendor, and Alternative Fuel User) | 2nd Quarter 2024 surcharge due | |
Use Fuel Tax (Alternative Fuel Decal) | Fiscal Year 2023-2024 tax due |
Date | Type of Tax or Fee | What is due? |
---|---|---|
1 | Alcoholic Beverage Tax (Distilled Spirits Common Carriers) | June 2024 and 2nd Quarter 2024 taxes due |
12 | Beer Vendors, PACT Act Accounts | July 2024 tax and report due |
15 | Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer and Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) | July 2024 tax and report due |
Motor Vehicle Fuel Tax (Suppliers) | July 2024 prepayment due | |
26 | Cigarette and Tobacco Products Tax (Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importer) | July 2024 tax and report due |
Oil Spill Prevention and Administration Fee | July 2024 fee due | |
Underground Storage Tank Maintenance Fee | July 2024 fee due |
Date | Type of Tax or Fee | What is due? |
---|---|---|
3 | Aircraft Jet Fuel Tax | July 2024 tax due |
Alcoholic Beverage Tax (Distilled Spirits Common Carriers) | July 2024 tax due | |
Cannabis Retailer Excise Tax | July 2024 tax due | |
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Exempt Bus Operators, Government Entities) | July 2024 tax due | |
Electronic Waste Recycling Fee | July 2024 fee due | |
Emergency Telephone Users Surcharge | June 2024 surcharge due | |
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) | July 2024 tax and report due | |
10 | Beer Vendors, PACT Act Accounts | August 2024 report due |
16 | Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) | August 2024 tax and report due |
Motor Vehicle Fuel Tax (Suppliers) | August 2024 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 2024 tax and report due |
Oil Spill Prevention and Administration Fee | August 2024 fee due | |
Underground Storage Tank Maintenance Fee | August 2024 fee due | |
30 | Aircraft Jet Fuel Tax | August 2024 tax due |
Cannabis Retailer Excise Tax | August 2024 tax due | |
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | August 2024 tax due | |
Electronic Waste Recycling Fee | August 2024 fee due | |
Emergency Telephone Users Surcharge | July 2023 surcharge due | |
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators | August 2024 tax and reports due |
Date | Type of Tax or Fee | What is due? |
---|---|---|
1 | Alcoholic Beverage Tax (Distilled Spirits Common Carrier) | August 2024 tax due |
10 | Beer Vendors, PACT Act Accounts | September 2024 report due |
15 | Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) | September 2024 and 3rd Quarter 2024 taxes and reports due |
California Tire Fee | 3rd Quarter 2024 fee due | |
Motor Vehicle Fuel Tax (Suppliers) | September 2024 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 2024 and 3rd Quarter 2024 taxes and reports due |
Integrated Waste Management Fee | 3rd Quarter 2024 fee due | |
Oil Spill Prevention and Administration Fee | September 2024 fees due | |
Underground Storage Tank Maintenance Fee | September 2024 and 3rd Quarter 2024 fee due | |
31 | Aircraft Jet Fuel Tax | September 2024 tax due |
California Electronic Cigarette Excise Tax | 3rd Quarter 2024 tax due | |
Cannabis Retailer Excise Tax | September 2024 and 3rd Quarter 2024 tax due | |
Cigarette and Tobacco Products Tax (Consumer) | 3rd Quarter 2024 excise and use tax due | |
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | September 2024 tax due and 3rd Quarter 2024 taxes due | |
Electronic Waste Recycling Fee | September 2024 fee due and 3rd Quarter 2024 fees due | |
Emergency Telephone Users Surcharge | August 2024 surcharge due | |
Energy Resources Surcharge | 3rd Quarter 2024 surcharge due | |
California Firearm and Ammunition Excise Tax | 3rd Quarter 2024 tax due | |
Lead-Acid Battery Fee | 3rd Quarter 2024 fee due | |
Motor Carrier – Diesel (Diesel Interstate Truckers, IFTA) | 3rd Quarter 2024 tax due | |
Lithium Extraction Excise Tax | 3rd Quarter 2024 tax due | |
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) |
September 2024 and 3rd Quarter 2024 taxes and reports due | |
Natural Gas Surcharge | 3rd Quarter 2024 surcharge due | |
Timber Yield Tax | 3rd Quarter 2024 tax due | |
Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel Vendor, and Alternative Fuel User) | 3rd Quarter 2024 tax due |
Date | Type of Tax or Fee | What is due? |
---|---|---|
1 | Alcoholic Beverage Tax (Distilled Spirits Common Carriers) | September 2024 and 3rd Quarter 2024 taxes due |
12 | Beer Vendors, PACT Act Accounts | October 2024 reports due |
15 | Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) | October 2024 tax and report due |
Motor Vehicle Fuel Tax (Suppliers) | October 2024 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 2024 tax and report due |
Oil Spill Prevention and Administration Fee | October 2024 fee due | |
Underground Storage Tank Maintenance Fee | October 2024 fee due |
Date | Type of Tax or Fee | What is due? |
---|---|---|
2 | Aircraft Jet Fuel Tax | October 2024 tax due |
Alcoholic Beverage Tax (Distilled Spirits Common Carriers) | October 2024 tax due | |
Cannabis Retailer Excise Tax | October 2024 tax due | |
Diesel Fuel tax (Suppliers, Exempt Bus Operators, Government Entities) | October 2024 tax due | |
Electronic Waste Recycling Fee | October 2024 fee due | |
Emergency Telephone Users Surcharge | September 2024 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 2024 tax and report due | |
10 | Beer Vendors, PACT Act Accounts | November 2024 reports due |
16 | Alcoholic Beverage Tax (Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturers/Importers, Alcohol Common Carriers, Alcohol Custom Brokers) | November 2024 tax and report due |
Motor Vehicle Fuel Tax (Suppliers) | November 2024 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 2024 tax and report due |
Oil Spill Prevention and Administration Fee | November 2024 fee due | |
Underground Storage Tank Maintenance Fee | November 2024 fee due | |
31 | Aircraft Jet Fuel Tax | November 2024 tax due |
Cannabis Retailer Excise Tax | November 2024 tax due | |
Diesel Fuel tax (Suppliers, Exempt Bus Operators, Government Entities) | November 2024 tax due | |
Electronic Waste Recycling Fee | November 2024 tax due | |
Emergency Telephone Users Surcharge | October 2024 surcharge due | |
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators) | November 2024 tax and report due |
Date | Type of Tax or Fee | What is due? |
---|---|---|
2 | Alcoholic Beverage Tax (Distilled Spirits Common Carriers) | November 2024 tax due |