COVID-19 Extensions to File and Pay

December 2020
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
January 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
February 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
March 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
April 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
  1. 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 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
April 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