California State Tax Calendar January 2012
| Date | Type of tax or fee | What is due |
|---|---|---|
| 1 | Property Tax | Lien date for all taxable property |
| 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 9) | |
| Alcoholic Beverage Tax | November 2011 Distilled Spirits Common Carrier tax due | |
| 17 | Alcoholic Beverage Tax
(Beer Mfg, Wine Growers, Beer & Wine Importers, Distilled Spirits) |
December 2011, 4th quarter 2011, and annual 2011 taxes due |
| California Tire Fee | 4th quarter 2011 and annual 2011 fees due | |
| Motor Vehicle Fuel Tax (Suppliers) | December 2011 prepayment due | |
| 25 | Cigarette and Tobacco Products Tax
(Cigarette and Tobacco Product Distributors, Cigarette Wholesalers) |
December 2011 and 4th quarter 2011 taxes due |
| Integrated Waste Management Fee | 4th quarter 2011 fee due | |
| Oil Spill Response, Prevention, and Administration Fees | December 2011 fees due | |
| Underground Storage Tank Maintenance Fee | 4th quarter 2011, December 2011 and annual 2011 fees due | |
| 31 | Aircraft Jet Fuel Tax | December 2011 tax due |
| Cigarette and Tobacco Products Tax (Consumer) | 4th quarter 2011 excise and use tax due | |
| Diesel Fuel Tax (Suppliers, Exempt Bus Operators, Government Entities) | December 2011, 4th quarter 2011, and annual 2011 taxes due | |
| Electronic Waste Recycling Fee | December 2011 and 4th quarter 2011 and Calendar Year 2011 fees due | |
| Emergency Telephone Users Surcharge | November 2011 tax due | |
| Energy Resources Surcharge | 4th quarter 2011 tax due | |
| Hazardous Waste Disposal Fee | October 2011 tax due | |
| Marine Invasive Species (Ballast Water Management) Fee | December 2011 fees due | |
| Motor Carrier Diesel (Diesel Interstate Truckers, IFTA) | 4th Quarter 2011 tax due | |
| Motor Vehicle Fuel Tax (Carriers, Suppliers, Terminal Operators, Train Operators) | December 2011 tax due | |
| Natural Gas Surcharge | 4th quarter 2011 tax due | |
| Use Fuel Tax | (Exempt Bus, Flat Rate Private, Flat Rate Commercial, User, Vendor) – 4th quarter 2011 tax due
|