COVID-19 Extensions to File and Pay
| Program | Filing Period | Original Due Date | Extension Due Date |
|---|---|---|---|
| Sales and Use Tax | November 2020 prepayment due | December 24, 2020 | March 24, 2021 |
| Sales and Use Tax | November 2020 return due | December 31, 2020 | April 1, 2021 |
| Aircraft Jet Fuel Tax | November 2020 tax due | December 31, 2020 | April 1, 2021 |
| Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits, Common Carriers, Custom Brokers) | November 2020 tax due | December 15, 2020 | March 15, 2021 |
| Cannabis Tax | November 2020 tax due | December 31, 2020 | April 1, 2021 |
| Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers, Cigarette Common Carriers) | November 2020 tax due | December 28, 2020 | March 25, 2021 |
| Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | November 2020 tax due | December 31, 2020 | April 1, 2021 |
| Electronic Waste Recycling Fee | November 2020 fee due | December 31, 2020 | April 1, 2021 |
| Emergency Telephone Users Surcharge | October 2020 tax due | December 31, 2020 | April 1, 2021 |
| Hazardous Waste Disposal Fee | September 2020 fee due | December 31, 2020 | April 1, 2021 |
| Marine Invasive Species (Ballast Water Management) Fee | N/A | Please refer to footnote | Please refer to footnote |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) | November 2020 tax due | December 31, 2020 | April 1, 2021 |
| Motor Vehicle Fuel Tax (Suppliers) Prepayment | November 2020 prepayment due | December 15, 2020 | March 15, 2021 |
| Oil Spill Response, Prevention, and Administration Fees | November 2020 fee due | December 28, 2020 | March 25, 2021 |
| Underground Storage Tank Maintenance Fee | November 2020 fee due | December 28, 2020 | March 25, 2021 |
| Water Rights Fee | Fiscal Year 2019-2020 fee due | December 16, 2020 | March 16, 2021 |
| Program | Filing Period | Original Due Date | Extension Due Date |
|---|---|---|---|
| Alcoholic Beverage Tax (Distilled Spirits Common Carrier) | November 2020 tax due | January 4, 2021 | April 1, 2021 |
| Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits, Alcohol Common Carriers, Custom Brokers, Public Warehouse) | December 2020, 4th Quarter 2020, Annual 2020 taxes, and Semi-Annual 2020 reports due | January 15, 2021 | April 15, 2021 |
| Beer Vendors, PACT Act Accounts | December 2020 report due | January 11, 2021 | April 12, 2021 |
| California Tire Fee | 4th Quarter 2020 and Annual 2020 fees due | January 15, 2021 | April 15, 2021 |
| Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers, Cigarette Common Carriers) | December 2020 tax due | January 25, 2021 | April 26, 2021 |
| Integrated Waste Management Fee | 4th Quarter 2020 fee due | January 25, 2021 | April 26, 2021 |
| Marine Invasive Species (Ballast Water Management) Fee | N/A | Please refer to footnote | Please refer to footnote |
| Motor Vehicle Fuel Tax (Suppliers) | December 2020 prepayment due | January 15, 2021 | April 15, 2021 |
| Oil Spill Response, Prevention, and Administration Fees | December 2020 and Annual 2020 fees due | January 25, 2021 | April 26, 2021 |
| Underground Storage Tank Maintenance Fee | December 2020, 4th Quarter 2020, and Annual 2020 fees due | January 25, 2021 | April 26, 2021 |
| Program | Filing Period | Original Due Date | Extension Due Date |
|---|---|---|---|
| Sales and Use Tax | December 2020, 4th Quarter 2020, and Annual 2020 returns due | February 1, 2021 | April 30, 2021 |
| Sales and Use Tax | January 2021 prepayment due | February 24, 2021 | May 24, 2021 |
| Aircraft Jet Fuel Tax | December 2020 tax due | February 1, 2021 | April 30, 2021 |
| Alcoholic Beverage Tax (Distilled Spirits Common Carrier) | December 2020 and 4th Quarter taxes due | February 1, 2021 | May 3, 2021 |
| Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits, Common Carriers, Custom Brokers) | January 2021 tax due | February 16, 2021 | May 17, 2021 |
| Beer Vendors, PACT Act Accounts | January 2021 report due | February 10, 2021 | May 10, 2021 |
| Cannabis Tax | December 2020 and 4th Quarter 2020 taxes due | February 1, 2021 | April 30, 2021 |
| Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers, Cigarette Common Carriers) | January 2021 tax due | February 25, 2021 | May 25, 2021 |
| Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | December 2020, 4th Quarter 2020, and Annual 2020 taxes due | February 1, 2021 | April 30, 2021 |
| Electronic Waste Recycling Fee | December 2020, 4th Quarter 2020, and Annual 2020 fees due | February 1, 2021 | April 30, 2021 |
| Emergency Telephone Users Surcharge | November 2020 tax due | February 1, 2021 | April 30, 2021 |
| Energy Resources Surcharge | 4th Quarter 2020 tax due | February 1, 2021 | April 30, 2021 |
| Hazardous Waste Disposal Fee | October 2020 fee due | February 1, 2021 | April 30, 2021 |
| Lead-Acid Battery Fees | 4th Quarter 2020 and Annual 2020 fees due | February 1, 2021 | April 30, 2021 |
| Marine Invasive Species (Ballast Water Management) Fee | N/A | Please refer to footnote | Please refer to footnote |
| Motor Vehicle Fuel Tax (Suppliers) | January 2021 prepayment due | February 16, 2021 | May 17, 2021 |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) | December 2020 and 4th Quarter 2020 taxes due | February 1, 2021 | April 30, 2021 |
| Natural Gas Surcharge | 4th Quarter 2020 tax due | February 1, 2021 | April 30, 2021 |
| Oil Spill Response, Prevention, and Administration Fees | January 2021 fee due | February 25, 2021 | May 25, 2021 |
| Timber Yield Tax | 4th Quarter 2020 tax due | February 1, 2021 | April 30, 2021 |
| Underground Storage Tank Maintenance Fee | January 2021 fee due | February 25, 2021 | May 25, 2021 |
| Program | Filing Period | Original Due Date | Extension Due Date |
|---|---|---|---|
| Sales and Use Tax | January 2021 return due | March 1, 2021 | June 1, 2021 |
| Sales and Use Tax | February 2021 prepayment due | March 24, 2021 | June 24, 2021 |
| Aircraft Jet Fuel Tax | January 2021 tax due | March 1, 2021 | June 1, 2021 |
| Alcoholic Beverage Tax (Distilled Spirits Common Carriers) | January 2021 tax due | March 1, 2021 | June 1, 2021 |
| Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits, Common Carriers, Custom Brokers) | February 2021 tax due | March 15, 2021 | June 15, 2021 |
| Beer Vendors, PACT Act Accounts | February 2021 report due | March 10, 2021 | June 10, 2021 |
| Cannabis Tax | January 2021 tax due | March 1, 2021 | June 1, 2021 |
| Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers, Cigarette Common Carriers) | February 2021 tax due | March 25, 2021 | June 25, 2021 |
| Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | January 2021 tax due | March 1, 2021 | June 1, 2021 |
| Electronic Waste Recycling Fee | January 2021 fee due | March 1, 2021 | June 1, 2021 |
| Emergency Telephone Users Surcharge | December 2020 and 4th Quarter 2020 taxes due | March 1, 2021 | June 1, 2021 |
| Hazardous Waste Disposal Fee | November 2020 fee due | March 1, 2021 | June 1, 2021 |
| Hazardous Waste Facility Fee | First Prepayment (January-June 2021 period) and 2020 Annual fee due | March 1, 2021 | June 1, 2021 |
| Hazardous Waste Generator Fee | 2020 Annual fee due | March 1, 2021 | June 1, 2021 |
| Hazardous Waste Environmental Fee | 2020 Annual fee due | March 1, 2021 | June 1, 2021 |
| Marine Invasive Species (Ballast Water Management) Fee | N/A | Please refer to footnote | Please refer to footnote |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) | January 2021 tax due | March 1, 2021 | June 1, 2021 |
| Motor Vehicle Fuel Tax (Suppliers) | February 2021 prepayment due | March 15, 2021 | June 15, 2021 |
| Occupational Lead Poisoning Prevention Fee | 2020 Annual fee due | March 1, 2021 | June 1, 2021 |
| Oil Spill Response, Prevention, and Administration Fees | February 2021 fee due | March 25, 2021 | June 25, 2021 |
| Underground Storage Tank Maintenance Fee | February 2021 fee due | March 25, 2021 | June 25, 2021 |
| Program | Filing Period | Original Due Date | Extension Due Date |
|---|---|---|---|
| Sales and Use Tax | February 2021 return due | April 1, 2021 | June 30, 2021 |
| Sales and Use Tax | March 2021 and 1st Quarter 2021 returns due | April 30, 2021 | August 2, 2021 |
| Use Tax | Annual 2020 return due | April 15, 2021 | July 15, 2021 |
| Aircraft Jet Fuel Tax | February 2021 tax due | April 1, 2021 | June 30, 2021 |
| Aircraft Jet Fuel Tax | March 2021 tax due | April 30, 2021 | August 2, 2021 |
| Alcoholic Beverage Tax (Distilled Spirits Common Carriers) | February 2021 tax due | April 1, 2021 | July 1, 2021 |
| Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits, Common Carriers, Custom Brokers) | March 2021 and 1st Quarter 2021 taxes due | April 15, 2021 | July 15, 2021 |
| Beer Vendors, PACT Act Accounts | March 2021 report due | April 12, 2021 | July 12, 2021 |
| California Tire Fee | 1st Quarter 2021 fee due | April 15, 2021 | July 15, 2021 |
| Cannabis Tax | February 2021 tax due | April 1, 2021 | June 30, 2021 |
| Cannabis Tax | March 2021 and 1st Quarter 2021 taxes due | April 30, 2021 | August 2, 2021 |
| Childhood Lead Poisoning Prevention Fee | Calendar Year 2020 assessment | April 1, 2021 | July 1, 2021 |
| Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers, Cigarette Common Carriers) | March 2021 tax due | April 26, 2021 | July 26, 2021 |
| Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | February 2021 tax due | April 1, 2021 | June 30, 2021 |
| Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | March 2021 and 1st Quarter 2021 taxes due | April 30, 2021 | August 2, 2021 |
| Electronic Waste Recycling Fee | February 2021 fee due | April 1, 2021 | June 30, 2021 |
| Electronic Waste Recycling Fee | March 2021 and 1st Quarter 2021 fees due | April 30, 2021 | August 2, 2021 |
| Emergency Telephone Users Surcharge | January 2021 tax due | April 1, 2021 | June 30, 2021 |
| Emergency Telephone Users Surcharge | February 2021 tax due | April 30, 2021 | August 2, 2021 |
| Energy Resources Surcharge | 1st Quarter 2021 tax due | April 30, 2021 | August 2, 2021 |
| Hazardous Waste Disposal Fee | December 2020 fee due | April 1, 2021 | June 30, 2021 |
| Hazardous Waste Disposal Fee | January 2021 fee due | April 30, 2021 | August 2, 2021 |
| Integrated Waste Management Fee | 1st Quarter 2021 fee due | April 26, 2021 | July 26, 2021 |
| Lead Acid Battery Fees | 1st Quarter 2021 fee due | April 30, 2021 | August 2, 2021 |
| Marine Invasive Species (Ballast Water Management) Fee | N/A | Please refer to footnote | Please refer to footnote |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) | February 2021 tax due | April 1, 2021 | June 30, 2021 |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) | March 2021 tax due | April 30, 2021 | August 2, 2021 |
| Motor Vehicle Fuel Tax (Suppliers) | March 2021 prepayment due | April 15, 2021 | July 15, 2021 |
| Natural Gas Surcharge | 1st Quarter 2021 tax due | April 30, 2021 | August 2, 2021 |
| Oil Spill Response, Prevention, and Administration Fees | March 2021 fee due | April 26, 2021 | July 26, 2021 |
| Timber Yield Tax | 1st Quarter 2021 tax due | April 30, 2021 | August 2, 2021 |
| Underground Storage Tank Maintenance Fee | March 2021 and 1st Quarter 2021 fees due | April 26, 2021 | July 26, 2021 |
| Use Fuel Tax (Exempt Bus, Flat Rate Private, Flat Rate Commercial, User, Vendor) | 1st Quarter 2021 tax due | April 30, 2021 | August 2, 2021 |
- For the Marine Invasive Species (Ballast Water Management) Fee, the extension due date is three months from the original due date of the billing.
COVID-19 Extensions to File and Pay Archive
March through July 2020
| Program | Filing Period | Original Due Date | Extension Due Date |
|---|---|---|---|
| Sales and Use Tax | February 2020 prepayment due | March 24, 2020 | June 24, 2020 |
| Sales and Use Tax | February 2020 tax due | April 1, 2020 | June 30, 2020 |
| Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits, Common Carriers, Custom Brokers) | February 2020 tax due | March 16, 2020 | June 15, 2020 |
| Motor Vehicle Fuel Tax (Suppliers) | February 2020 prepayment due | March 16, 2020 | June 15, 2020 |
| Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers, Cigarette Common Carriers) | February 2020 tax due | March 25, 2020 | June 25, 2020 |
| Oil Spill Response, Prevention, and Administration Fees | February 2020 fee due | March 25, 2020 | June 25, 2020 |
| Underground Storage Tank Maintenance Fee | February 2020 fee due | March 25, 2020 | June 25, 2020 |
| Aircraft Jet Fuel Tax | February 2020 tax due | March 31, 2020 | June 30, 2020 |
| Cannabis Tax | February 2020 taxes due | March 31, 2020 | June 30, 2020 |
| Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | February 2020 tax due | March 31, 2020 | June 30, 2020 |
| Electronic Waste Recycling Fee | February 2020 fee due | March 31, 2020 | June 30, 2020 |
| Emergency Telephone Users Surcharge | January 2020 tax due | March 31, 2020 | June 30, 2020 |
| Hazardous Waste Disposal Fee | December 2019 fee due | March 31, 2020 | June 30, 2020 |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) | February 2020 tax due | March 31, 2020 | June 30, 2020 |
| Program | Filing Period | Original Due Date | Extension Due Date |
|---|---|---|---|
| Sales and Use Tax | First Quarter 2020 Return | April 30, 2020 | July 31, 2020 |
| Sales and Use Tax | March 2020 tax due | April 30, 2020 | July 31, 2020 |
| Use Tax | Annual 2019 Return | April 15, 2020 | July 15, 2020 |
| Alcoholic Beverage Tax (Distilled Spirits Common Carrier) | February 2020 tax due | April 1, 2020 | July 1, 2020 |
| Childhood Lead Poisoning Prevention Fee | Calendar Year 2019 Billing Due | April 1, 2020 | July 1, 2020 |
| Beer Vendors, PACT Act Accounts | March 2020 reports due | April 10, 2020 | July 10, 2020 |
| Alcoholic Beverage Tax (Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits, Common Carriers, Custom Brokers) | March 2020 and 1st Quarter 2020 taxes due | April 15, 2020 | July 15, 2020 |
| California Tire Fee | 1st Quarter 2020 fee due | April 15, 2020 | July 15, 2020 |
| Motor Vehicle Fuel Tax (Suppliers) | March 2020 prepayment due | April 15, 2020 | July 15, 2020 |
| Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers, Cigarette Common Carriers) | March 2020 taxes due | April 27, 2020 | July 27, 2020 |
| Integrated Waste Management Fee | 1st Quarter 2020 fee due | April 27, 2020 | July 27, 2020 |
| Oil Spill Response, Prevention, and Administration Fees | March 2020 fees due | April 27, 2020 | July 27, 2020 |
| Underground Storage Tank Maintenance Fee | March 2020 and 1st Quarter 2020 fee due | April 27, 2020 | July 27, 2020 |
| Aircraft Jet Fuel Tax | March 2020 tax due | April 30, 2020 | July 31, 2020 |
| Cannabis Tax | March 2020 and 1st Quarter 2020 taxes due | April 30, 2020 | July 31, 2020 |
| Cigarette and Tobacco Products Tax (Consumer) | 1st Quarter 2020 excise and use tax due | April 30, 2020 | July 31, 2020 |
| Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | March 2020 and 1st Quarter 2020 tax due | April 30, 2020 | July 31, 2020 |
| Electronic Waste Recycling Fee | March 2020 and 1st Quarter 2020 fee due | April 30, 2020 | July 31, 2020 |
| Emergency Telephone Users Surcharge | February 2020 tax due | April 30, 2020 | July 31, 2020 |
| Energy Resources Surcharge | 1st Quarter 2020 tax due | April 30, 2020 | July 31, 2020 |
| Hazardous Waste Disposal Fee | January 2020 fee due | April 30, 2020 | July 31, 2020 |
| Lead Acid Battery Fees | 1st Quarter 2020 fee due | April 30, 2020 | July 31, 2020 |
| Motor Carrier – Diesel (Interstate Truckers, IFTA) | 1st Quarter 2020 tax due | April 30, 2020 | July 31, 2020 |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) | March 2020 tax due | April 30, 2020 | July 31, 2020 |
| Natural Gas Surcharge | 1st Quarter 2020 tax due | April 30, 2020 | July 31, 2020 |
| Timber Yield Tax | 1st Quarter 2020 tax due | April 30, 2020 | July 31, 2020 |
| Use Fuel Tax (Exempt Bus, Flat Rate Private, Flat Rate Commercial, User, Vendor) | 1st Quarter 2020 tax due | April 30, 2020 | July 31, 2020 |
| Program | Filing Period | Original Due Date | Extension Due Date |
|---|---|---|---|
| Sales and Use Tax | April Prepayment | May 26, 2020 | August 24, 2020 |
| Sales and Use Tax | April 2020 return due | June 1, 2020 | August 31, 2020 |
| Aircraft Jet Fuel Tax | April 2020 tax due | June 1, 2020 | August 31, 2020 |
| Alcoholic Beverage Tax (Distilled Spirits Common Carrier) | April 2020 tax due | June 1, 2020 | September 1, 2020 |
| Alcoholic Beverage Tax (Beer Mfg., Wine Growers, Beer & Wine Importers, Distilled Spirits, Common Carriers, Custom Brokers) | April 2020 tax due | May 15, 2020 | August 17, 2020 |
| Beer Vendors, PACT Act Accounts | April 2020 reports due | May 11, 2020 | August 10, 2020 |
| Cannabis Tax | April 2020 tax due | June 1, 2020 | August 31, 2020 |
| Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers, Cigarette Common Carriers) | April 2020 tax due | May 26, 2020 | August 25, 2020 |
| Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | April 2020 tax due | June 1, 2020 | August 31, 2020 |
| Electronic Waste Recycling Fee | April 2020 fee due | June 1, 2020 | August 31, 2020 |
| Emergency Telephone Users Surcharge | March 2020 and 1st Quarter 2020 tax due | June 1, 2020 | August 31, 2020 |
| Hazardous Waste Disposal Fee | February 2020 fee due | June 1, 2020 | August 31, 2020 |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) | April 2020 tax due | June 1, 2020 | August 31, 2020 |
| Motor Vehicle Fuel Tax (Suppliers) Prepayment | April 2020 prepayment due | May 15, 2020 | August 17, 2020 |
| Oil Spill Response, Prevention, and Administration Fees | April 2020 fee due | May 26, 2020 | August 25, 2020 |
| Underground Storage Tank Maintenance Fee | April 2020 fee due | May 26, 2020 | August 25, 2020 |
| Program | Filing Period | Original Due Date | Extension Due Date |
|---|---|---|---|
| Sales and Use Tax | May 1st thru June 15 prepayment due | June 24, 2020 | September 24, 2020 |
| Sales and Use Tax | May 2020 return due | June 30, 2020 | September 30, 2020 |
| Aircraft Jet Fuel Tax | May 2020 tax due | June 30, 2020 | September 30, 2020 |
| Alcoholic Beverage Tax (Beer Mfg., Wine Growers, Beer & Wine Importers, Distilled Spirits, Common Carriers, Custom Brokers) | May 2020 tax due | June 15, 2020 | September 15, 2020 |
| Beer Vendors, PACT Act Accounts | May 2020 reports due | June 10, 2020 | September 10, 2020 |
| Cannabis Tax | May 2020 tax due | June 30, 2020 | September 30, 2020 |
| Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers, Cigarette Common Carriers) | May 2020 tax due | June 25, 2020 | September 25, 2020 |
| Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | May 2020 tax due | June 30, 2020 | September 30, 2020 |
| Electronic Waste Recycling Fee | May 2020 fee due | June 30, 2020 | September 30, 2020 |
| Emergency Telephone Users Surcharge | April 2020 tax due | June 30, 2020 | September 30, 2020 |
| Hazardous Waste Disposal Fee | March 2020 fee due | June 30, 2020 | September 30, 2020 |
| Marine Invasive Species (Ballast Water Management) Fee | N/A | Please refer to footnote | Please refer to footnote |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) | May 2020 tax due | June 30, 2020 | September 30, 2020 |
| Motor Vehicle Fuel Tax (Suppliers) Prepayment | May 2020 prepayment due | June 15, 2020 | September 15, 2020 |
| Oil Spill Prevention and Administration Fee | May 2020 fee due | June 25, 2020 | September 25, 2020 |
| Underground Storage Tank Maintenance Fee | May 2020 fee due | June 25, 2020 | September 25, 2020 |
| Program | Filing Period | Original Due Date | Extension Due Date |
|---|---|---|---|
| Sales and Use Tax | June 2020, 2nd Quarter 2020, and Fiscal Year 2019-2020 returns due | July 31, 2020 | November 2, 2020 |
| Aircraft Jet Fuel Tax | June 2020 tax due | July 31, 2020 | November 2, 2020 |
| Alcoholic Beverage Tax (Distilled Spirits Common Carrier) | May 2020 tax due | July 1, 2020 | October 1, 2020 |
| Alcoholic Beverage Tax (Beer Mfg., Wine Growers, Beer & Wine Importers, Distilled Spirits, Common Carriers, Custom Brokers) | June 2020 and 2nd Quarter 2020 taxes due | July 15, 2020 | October 15, 2020 |
| Beer Vendors, PACT Act Accounts | June 2020 reports due | July 10, 2020 | October 12, 2020 |
| California Tire Fee | 2nd Quarter 2020 fees due | July 15, 2020 | October 15, 2020 |
| Cannabis Tax | June 2020 and 2nd Quarter 2020 taxes due | July 31, 2020 | November 2, 2020 |
| Cigarette and Tobacco Products Tax (Cigarette and Tobacco Product Distributors, Cigarette Wholesalers, Cigarette Manufacturers, Tobacco Manufacturer/Importers, Cigarette Common Carriers) | June 2020 and 2nd Quarter 2020 taxes due | July 27, 2020 | October 26, 2020 |
| Cigarette and Tobacco Products Tax (Consumer) | 2nd Quarter 2020 excise and use tax due | July 31, 2020 | November 2, 2020 |
| Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | June 2020, 2nd Quarter 2020, and Fiscal Year 2019-2020 taxes due | July 31, 2020 | November 2, 2020 |
| Electronic Waste Recycling Fee | June 2020 and 2nd Quarter 2020 fees due | July 31, 2020 | November 2, 2020 |
| Emergency Telephone Users Surcharge | May 2020 tax due | July 31, 2020 | November 2, 2020 |
| Energy Resources Surcharge | 2nd Quarter 2020 fee due | July 31, 2020 | November 2, 2020 |
| Hazardous Waste Disposal Fee | April 2020 fee due | July 31, 2020 | November 2, 2020 |
| Integrated Waste Management Fee | 2nd Quarter 2020 fee due | July 27, 2020 | October 26, 2020 |
| Lead Acid Battery Fees | 2nd Quarter 2020 fee due | July 31, 2020 | November 2, 2020 |
| Marine Invasive Species (Ballast Water Management) Fee | N/A | Please refer to footnote | Please refer to footnote |
| Motor Carrier – Diesel (Diesel Interstate Truckers, IFTA) | 2nd Quarter 2020 tax due | July 31, 2020 | November 2, 2020 |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) | June 2020 tax due | July 31, 2020 | November 2, 2020 |
| Motor Vehicle Fuel Tax (Suppliers) Prepayment | June 2020 prepayment due | July 15, 2020 | October 15, 2020 |
| Natural Gas Surcharge | 2nd Quarter 2020 tax due | July 31, 2020 | November 2, 2020 |
| Oil Spill Prevention and Administration Fees | June 2020 fee due | July 27, 2020 | October 26, 2020 |
| Timber Yield Tax | 2nd Quarter 2020 | July 31, 2020 | November 2, 2020 |
| Underground Storage Tank Maintenance Fee | June 2020 and 2nd Quarter fees due | July 27, 2020 | October 26, 2020 |
| Use Fuel Tax (Exempt Bus, Flat Rate Private, Flat Rate Commercial, User, Vendor) | 2nd Quarter 2020 tax due | July 31, 2020 | November 2, 2020 |
- For the Marine Invasive Species (Ballast Water Management) Fee, the extension due date is three months from the original due date of the billing.