Important Dates for Other Taxes and Fees

2025

January 2025

DateType of Tax or FeeWhat is due?
2Alcoholic Beverage Tax (Distilled Spirits Common Carriers)November 2024 tax due
10Beer Vendors, PACT Act AccountsDecember 2024 reports due
15Alcoholic Beverage TaxDecember 2024, 4th Quarter 2024, Annual 2024 taxes, and Semi-Annual 2024 (July-December 2024 period) taxes and reports due
(Beer Manufacturers, Wine Growers, Beer & Wine Importers, Distilled Spirits Manufacturer/Importers, Alcohol Common Carrier, Alcohol Custom Broker, Public Warehouse)
California Tire Fee4th Quarter 2024 and Annual 2024 fees due
Motor Vehicle Fuel Tax (Suppliers)December 2024 prepayment due
27Cigarette and Tobacco Products TaxDecember 2024 and 4th Quarter 2024 taxes and reports due
(Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers)
Integrated Waste Management Fee4th Quarter 2024 tax due
Oil Spill Prevention and Administration Fee, Oil Spill Response FeeDecember 2024 fee and Annual 2024 report due
Underground Storage Tank Maintenance FeeDecember 2024, 4th Quarter 2024, and Annual 2024 fee due
31Aircraft Jet Fuel TaxDecember 2024 tax due
California Electronic Cigarette Excise Tax4th Quarter 2024 tax due
California Firearm and Ammunition Excise Tax4th Quarter 2024 tax due
Cannabis Retailer Excise TaxDecember 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 FeeDecember 2024, 4th Quarter 2024, and Annual 2024 fee due
Energy Resources Surcharge4th Quarter 2024 surcharge due
Emergency Telephone Users SurchargeNovember 2024 surcharge due
Lead-Acid Battery Fees4th Quarter 2024 and Annual 2024 fees due
Lithium Extraction Excise TaxAnnual 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 Surcharge4th Quarter 2024 surcharge due
Timber Yield Tax4th 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

DateType of Tax or FeeWhat is due?
3Alcoholic Beverage Tax (Distilled Spirits Common Carrier)December 2024 and 4th Quarter 2024 tax due
10Beer Vendors, PACT Act AccountsJanuary 2025 reports due
18Alcoholic 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
25Cigarette and Tobacco Products TaxJanuary 2025 taxes and reports due
(Cigarette Distributors/Importers, Cigarette Wholesalers, Cigarette Manufacturers, Cigarette Common Carriers, Tobacco Products Distributors, Tobacco Products Manufacturers/Importers)
Oil Spill Prevention and Administration FeeJanuary 2025 fee due
Underground Storage Tank Maintenance FeeJanuary 2025 fee due
28Aircraft Jet Fuel TaxJanuary 2025 tax due
Cannabis Retailer Excise TaxJanuary 2025 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Governmental Entities)January 2025 taxes due
Electronic Waste Recycling FeeJanuary 2025 fee due
Emergency Telephone Users SurchargeDecember 2024 surcharge due
Hazardous Waste Facility Fee2024 Annual fee (Final Payment & Fiscal Annual Return) due
Hazardous Waste Generation and Handling FeeFiscal 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 Fee2024 Annual fee due

March 2025

DateType of Tax or FeeWhat is due?
3Alcoholic Beverage Tax (Distilled Spirits Common Carriers)January 2025 tax due
10Beer Vendors, PACT Act AccountsFebruary 2025 reports due
17Alcoholic 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
25Cigarette 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 FeeFebruary 2025 fee due
Underground Storage Tank Maintenance FeeFebruary 2025 fee due

April 2025

DateType of Tax or FeeWhat is due?
1Aircraft Jet Fuel TaxFebruary 2025 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carrier)February 2025 tax due
Cannabis Retailer Excise TaxFebruary 2025 tax due
Childhood Lead Poisoning Prevention Fee2024 Assessment (Billing) due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities)February 2025 taxes due
Electronic Waste Recycling FeeFebruary 2025 fee due
Emergency Telephone Users SurchargeJanuary 2025 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators)February 2025 taxes and reports due
10Beer Vendors, PACT Act AccountsMarch 2025 reports due
15Alcoholic 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 Fee1st Quarter 2025 fee due
Motor Vehicle Fuel Tax (Suppliers)March 2025 prepayment due
25Cigarette 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 Fee1st Quarter 2025 fee due
Oil Spill Prevention and Administration FeeMarch 2025 fee due
Underground Storage Tank Maintenance FeeMarch 2025 and 1st Quarter 2025 fee due
30Aircraft Jet Fuel TaxMarch 2025 tax due
California Electronic Cigarette Excise Tax1st Quarter 2025 tax due
California Firearm and Ammunition Excise Tax1st Quarter 2025 tax due
Cannabis Retailer Excise TaxMarch 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 FeeMarch 2025 and 1st Quarter 2025 fee due
Emergency Telephone Users SurchargeFebruary 2025 surcharge due
Energy Resources Surcharge1st Quarter 2025 surcharge due
Lead Acid Battery Fees1st Quarter 2025 fee due
Lithium Extraction Excise Tax1st 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 Surcharge1st Quarter 2025 surcharge due
Timber Yield Tax1st Quarter 2025 tax due
Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel Vendor, and Alternative Fuel User)1st Quarter 2025 taxes due
Use Fuel Tax (Alternative Fuel Exempt Bus, Alternative Fuel Vendor, and Alternative Fuel User)1st Quarter 2024 tax due

May 2025

DateType of Tax or FeeWhat is due?
1Alcoholic Beverage Tax (Distilled Spirits Common Carriers)March 2025 and 1st Quarter 2025 tax due
12Beer Vendors, PACT Act AccountsApril 2025 reports due
15Alcoholic 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
27Cigarette 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 FeeApril 2025 fee due
Underground Storage Tank Maintenance FeeApril 2025 fee due

June 2025

DateType of Tax or FeeWhat is due?
2Aircraft Jet Fuel TaxApril 2025 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carriers)April 2025 tax due
Cannabis Retailer Excise TaxApril 2025 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Governmental Entities)April 2025 taxes due
Electronic Waste Recycling FeeApril 2025 tax due
Emergency Telephone Users SurchargeMarch 2025 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators)April 2025 taxes and reports due
10Beer Vendors, PACT Act AccountsMay 2025 reports due
17Alcoholic 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
25Cigarette 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 FeeMay 2025 fee due
Underground Storage Tank Maintenance FeeMay 2025 fee due
30Aircraft Jet Fuel TaxMay 2025 tax due
Cannabis Retailer Excise TaxMay 2025 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Governmental Entities)May 2025 taxes due
Electronic Waste Recycling FeeMay 2025 tax due
Emergency Telephone Users SurchargeApril 2025 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators)May 2025 taxes and reports due

July 2025

DateType of Tax or FeeWhat is due?
1Alcoholic Beverage Tax (Distilled Spirits Common Carriers)May 2025 tax due
10Beer Vendors, PACT Act AccountsJune 2025 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 2025, 2nd Quarter 2025 tax, and Semi-Annual 2025 report (January-June 2025 period) taxes and reports due
California Tire Fee2nd Quarter 2025 fee due
Motor Vehicle Fuel Tax (Suppliers)June 2025 prepayment due
25Cigarette 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 Fee2nd Quarter 2025 fee due
Oil Spill Prevention and Administration FeeJune 2025 fee due
Underground Storage Tank Maintenance FeeJune 2025 and 2nd Quarter 2025 fee due
31Aircraft Jet Fuel TaxJune 2025 tax due
California Electronic Cigarette Excise Tax2nd Quarter 2025 tax due
California Firearm and Ammunition Excise Tax2nd Quarter 2025 tax due
Cannabis Retailer Excise TaxJune 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 FeeJune 2025 and 2nd Quarter 2025 fee due
Emergency Telephone Users SurchargeMay 2025 surcharge due
Energy Resources Surcharge2nd Quarter 2025 surcharge due
Lead-Acid Battery Fee2nd Quarter 2025 fee due
Lithium Extraction Excise Tax2nd 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 Surcharge2nd Quarter 2025 surcharge due
Timber Yield Tax2nd 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

DateType of Tax or FeeWhat is due?
1Alcoholic Beverage Tax (Distilled Spirits Common Carriers)June 2025 and 2nd Quarter 2025 tax due
11Beer Vendors, PACT Act AccountsJuly 2025 reports due
15Alcoholic 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
25Cigarette 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 FeeJuly 2025 fee due
Underground Storage Tank Maintenance FeeJuly 2025 fee due

September 2025

DateType of Tax or FeeWhat is due?
2Aircraft Jet Fuel TaxJuly 2025 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carriers)July 2025 tax due
Cannabis Retailer Excise TaxJuly 2025 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities)July 2025 taxes due
Electronic Waste Recycling FeeJuly 2025 fee due
Emergency Telephone Users SurchargeJune 2025 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators)July 2025 taxes and reports due
10Beer Vendors, PACT Act AccountsAugust 2025 reports due
15Alcoholic 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
25Cigarette 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 FeeAugust 2025 fee due
Underground Storage Tank Maintenance FeeAugust 2025 fee due
30Aircraft Jet Fuel TaxAugust 2025 tax due
Cannabis Retailer Excise TaxAugust 2025 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities)August 2025 taxes due
Electronic Waste Recycling FeeAugust 2025 fee due
Emergency Telephone Users SurchargeJuly 2025 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal OperatorsAugust 2025 taxes and reports due

October 2025

DateType of Tax or FeeWhat is due?
1Alcoholic Beverage Tax (Distilled Spirits Common Carrier)August 2025 tax due
10Beer Vendors, PACT Act AccountsSeptember 2025 reports due
15Alcoholic 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 Fee3rd Quarter 2025 fee due
Motor Vehicle Fuel Tax (Suppliers)September 2025 prepayment due
27Cigarette 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 Fee3rd Quarter 2025 fee due
Oil Spill Prevention and Administration FeeSeptember 2025 fee due
Underground Storage Tank Maintenance FeeSeptember 2025 and 3rd Quarter 2025 fee due
31Aircraft Jet Fuel TaxSeptember 2025 tax due
California Electronic Cigarette Excise Tax3rd Quarter 2025 tax due
California Firearm and Ammunition Excise Tax3rd Quarter 2025 tax due
Cannabis Retailer Excise TaxSeptember 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 FeeSeptember 2025 and 3rd Quarter 2025 fee due
Emergency Telephone Users SurchargeAugust 2025 surcharge due
Energy Resources Surcharge3rd Quarter 2025 surcharge due
Lead-Acid Battery Fee3rd Quarter 2025 fee due
Motor Carrier – Diesel (Diesel Interstate Truckers, IFTA)3rd Quarter 2025 taxes due
Lithium Extraction Excise Tax3rd Quarter 2025 tax due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators,September 2025 and 3rd Quarter 2025 taxes and reports due
Train Operators)
Natural Gas Surcharge3rd Quarter 2025 surcharge due
Timber Yield Tax3rd 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

DateType of Tax or FeeWhat is due?
3Alcoholic Beverage Tax (Distilled Spirits Common Carriers)September 2025 and 3rd Quarter 2025 tax due
10Beer Vendors, PACT Act AccountsOctober 2025 reports due
17Alcoholic 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
25Cigarette 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 FeeOctober 2025 fee due
Underground Storage Tank Maintenance FeeOctober 2025 fee due

December 2025

DateType of Tax or FeeWhat is due?
1Aircraft Jet Fuel TaxOctober 2025 tax due
Alcoholic Beverage Tax (Distilled Spirits Common Carriers)October 2025 tax due
Cannabis Retailer Excise TaxOctober 2025 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities)October 2025 taxes due
Electronic Waste Recycling FeeOctober 2025 fee due
Emergency Telephone Users SurchargeSeptember 2025 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 2025 taxes and reports due
10Beer Vendors, PACT Act AccountsNovember 2025 reports due
15Alcoholic 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
26Cigarette 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 FeeNovember 2025 fee due
Underground Storage Tank Maintenance FeeNovember 2025 fee due
31Aircraft Jet Fuel TaxNovember 2025 tax due
Cannabis Retailer Excise TaxNovember 2025 tax due
Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities)November 2025 taxes due
Electronic Waste Recycling FeeNovember 2025 tax due
Emergency Telephone Users SurchargeOctober 2025 surcharge due
Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators)November 2025 taxes and reports due

January 2026 

DateType of Tax or FeeWhat is due?
2Alcoholic Beverage Tax (Distilled Spirits Common Carriers)November 2025 tax due