Excise Tax Calendar This calendar gives the due dates both for filing returns andmaking deposits of excise taxes. Use this calendar with Publication 510, which covers the deposit rules and the types of excise taxesreported on Forms 11-C, 720, and 730. Forms you may need.The following is a list and description of the excise tax forms youmay need. Form 11-C, Occupational Tax and RegistrationReturn for Wagering. Use this form to register any wageringactivity and to pay a tax (called an occupational tax) on wagering.File Form 11-C if you are in the business of accepting wagers,including conducting a wagering pool or lottery, or are anemployee-agent of someone who accepts wagers. You must file the formbefore you begin accepting wagers. After that, file the form by July 1of each year. Also see Form 730, below. Form 720, Quarterly Federal Excise Tax Return.File this form by the last day of the month following thecalendar quarter. However, if you report communications, airtransportation or ozone-depleting chemicals taxes, file Form 720 bythe last day of the second month following the quarter. Use this formto report a wide variety of excise taxes, including: Communications and air transportation taxes. Fuel taxes. Retail tax. Ship passenger tax. Luxury taxes. Manufacturers taxes. Form 730, Tax on Wagering. Use this form to payan excise tax on wagers you accept. File this form monthly, by thelast day of the month following the month you accepted the wagers.Also see Form 11-C above. Form 2290, Heavy Highway Vehicle Use Tax Return.Use this form to pay the federal use tax on heavy highwayvehicles registered in your name. File this form by the last day ofthe month following the month of the vehicle's first taxable use inthe tax period. The tax period begins on July 1 and ends the followingJune 30. You must pay the full year's tax on all vehicles you have inuse during the month of July. You must also pay a partial-year tax ontaxable vehicles that you put into use in a month after July. For moreinformation, including information on installment payments, see theinstructions for Form 2290. Fiscal-year taxpayers.The dates in this calendar apply whether you use a fiscal year orthe calendar year as your tax year. Adjustments for Saturday, Sunday, or legal holidays.Generally, if a due date falls on a Saturday, Sunday, or legalholiday, it is delayed until the next day that is not a Saturday,Sunday, or legal holiday. For excise taxes, there are two exceptionsto this rule. Under the 14-day rule, if the 14th day is a Saturday,Sunday, or legal holiday, the due date is the immediatelypreceding day that is not a Saturday, Sunday, or legalholiday. Under the special September deposit rules, if the due datefalls on a Saturday, the deposit is due on the preceding Friday. Ifthe due date falls on a Sunday, the deposit is due on the followingMonday. The excise tax calendar has been adjusted for all theseprovisions. First Quarter The first quarter of a calendar year is made up of January,February, and March. January 3 Wagering tax.File Form 730 and pay the tax on wagers accepted in November. Heavy highway vehicle use tax.File Form 2290 and pay the tax (or the first installment) forvehicles first used in November. Also, pay the installments for othervehicles, if applicable. Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the last 15 days of November. January 10 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the last 16 days of December. January 12 Communications and air transportation taxes under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe first 15 days of December. January 14 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the last 16 days ofDecember. January 18 Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the first 15 days of December. January 24 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the first 15 days of January. January 26 Communications and air transportation taxes under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe last 16 days of December. January 28 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the first 15 daysof January. January 31 Fuel, luxury, retail, ship passenger, manufacturers,obligations, vaccine, and foreign insurers taxes.File Form 720 for the fourth quarter of 1999. However, if you alsoreport communications, air transportation or ozone-depleting chemicalstaxes, file one Form 720 by February 29. Make a special deposit ifrequired. Wagering tax.File Form 730 and pay the tax on wagers accepted during December. Heavy highway vehicle use tax.File Form 2290 and pay the tax (or the first installment) forvehicles first used in December. Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the last 16 days of December. February 9 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the last 16 days of January. February 10 Communications and air transportation taxes under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe first 15 days of January. February 14 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the last 16 days ofJanuary. February 15 Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the first 15 days of January. February 24 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the first 15 days of February. February 25 Communications and air transportation taxes under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe last 16 days of January. February 29 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the first 15 daysof February. Communications, ozone-depleting chemicals, and airtransportation taxes.File Form 720 for the fourth quarter of 1999. Wagering tax.File Form 730 and pay the tax on wagers accepted during January. Heavy highway vehicle use tax.File Form 2290 and pay the tax (or the first installment) forvehicles first used in January. Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the last 16 days of January. March 9 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the last 14 days of February. March 10 Communications and air transportation taxes under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe first 15 days of February. March 14 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the last 14 days ofFebruary. March 15 Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the first 15 days of February. March 24 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the first 15 days of March. March 27 Communications and air transportation tax under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe last 14 days of February. March 29 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the first 15 daysof March. March 31 Wagering tax.File Form 730 and pay the tax on wagers accepted during February. Heavy highway vehicle use tax.File Form 2290 and pay the tax (or the first installment) forvehicles first used in February. Also, pay the installments for othervehicles, if applicable. Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the last 14 days of February. Second Quarter The second quarter of a calendar year is made up of April, May, andJune. April 10 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the last 16 days of March. April 12 Communications and air transportation tax under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe first 15 days of March. April 14 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the last 16 days ofMarch. April 17 Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the first 15 days of March. April 24 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the first 15 days of April. April 26 Communications and air transportation tax under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe last 16 days of March. April 28 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the first 15 daysof April. May 1 Fuel, luxury, retail, ship passenger, manufacturers,obligations, vaccine, and foreign insurers taxes.File Form 720 for the first quarter of 2000. However, if you alsoreport communications, air transportation or ozone-depleting chemicalstaxes, file one Form 720 by May 31. Make a special deposit ifrequired. Wagering tax.File Form 730 and pay the tax on wagers accepted during March. Heavy highway vehicle use tax.File Form 2290 and pay the tax (or the first installment) forvehicles first used in March. Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the last 16 days of March. May 9 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the last 15 days of April. May 10 Communications and air transportation taxes under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe first 15 days of April. May 12 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the last 15 days ofApril. May 15 Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the first 15 days of April. May 24 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the first 15 days of May. May 25 Communications and air transportation taxes under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe last 15 days of April. May 26 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the first 15 daysof May. May 31 Communications, air transportation, and ozone-depletingchemicals taxes.File Form 720 for the first quarter of 2000. Wagering tax.File Form 730 and pay the tax on wagers accepted during April. Heavy highway vehicle use tax.File Form 2290 and pay the tax for vehicles first used in April. Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the last 15 days of April. June 9 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the last 16 days of May. June 12 Communications and air transportation taxes under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe first 15 days of May. June 14 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the last 16 days ofMay. June 15 Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the first 15 days of May. June 26 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the first 15 days of June. June 27 Communications and air transportation taxes under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe last 16 days of May. June 29 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the first 15 daysof June. June 30 Wagering tax.File Form 730 and pay the tax on wagers accepted during May. Heavy highway vehicle use tax.File Form 2290 and pay the tax for vehicles first used in May.Also, pay the installments for other vehicles, if applicable. Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the last 16 days of May. Floor stocks tax for ozone-depleting chemicals (IRS No. 20).Deposit the tax for January 1, 2000. Third Quarter The third quarter of a calendar year is made up of July, August,and September. July 3 Occupational excise taxes.File Form 11-C to register and pay the annual tax if you arein the business of taking wagers. July 10 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the last 15 days of June. July 12 Communications and air transportation taxes under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe first 15 days of June. July 14 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the last 15 days ofJune. July 17 Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the first 15 days of June. July 24 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the first 15 days of July. July 26 Communications and air transportation taxes under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe last 15 days of June. July 28 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the first 15 daysof July. July 31 Fuel, luxury, retail, ship passenger, manufacturers,obligations, vaccine, and foreign insurers taxes.File Form 720 for the second quarter of 2000. However, if you alsoreport communications, air transportation or ozone-depleting chemicalstaxes, file one Form 720 by August 31. Make a special deposit ifrequired. Wagering tax.File Form 730 and pay the tax on wagers accepted during June. Heavy highway vehicle use tax.File Form 2290 and pay the tax for vehicles first used in June. Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the last 15 days of June. August 9 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the last 16 days of July. August 10 Communications and air transportation taxes under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe first 15 days of July. August 14 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the last 16 days ofJuly. August 15 Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the first 15 days of July. August 24 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the first 15 days of August. August 25 Communications and air transportation taxes under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe last 16 days of July. August 29 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the first 15 daysof August. August 31 Communications, air transportation, and ozone-depletingchemicals taxes.File Form 720 for the second quarter of 2000. Heavy highway vehicle use tax.File Form 2290 and pay the tax (or the first installment) forvehicles first used in July. Wagering tax.File Form 730 and pay the tax on wagers accepted during July. Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the last 16 days of July. September 11 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the last 16 days of August. September 12 Communications and air transportation taxes under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe first 15 days of August. September 14 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the last 16 days ofAugust. September 15 Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the first 15 days of August. September 25 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the first 15 days of September. September 27 Communications and air transportation taxes under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe last 16 days of August. September 28 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligation, vaccine, and foreigninsurers taxes (special September deposit rule).Deposit the tax for the period beginning September 16 and endingSeptember 25. If required to make deposits using EFTPS, see September29. Ozone-depleting chemicals tax (special September depositrule).Deposit the tax for the last 16 days of August and the periodbeginning September 1 and ending September 10. If required to makedeposits using EFTPS, see September 29. Communications and air transportation taxes under thealternative method (special September deposit rule).Deposit the tax included in amounts billed or tickets sold duringthe period beginning September 1 and ending September 10. If requiredto make deposits using EFTPS, see September 29. September 29 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes (special September deposit rule).If required to use EFTPS, deposit the tax for the period beginningSeptember 16 and ending September 26. If not required to make depositsusing EFTPS, see September 28. Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75 and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the first 15 daysof September. Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75 and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes (specialSeptember deposit rule).If the 14-day rule applies, deposit the tax for the periodbeginning September 16 and ending September 26. Ozone-depleting chemicals tax (special September depositrule).If required to use EFTPS, deposit the tax for the last 16 days ofAugust and the period beginning September 1 and ending September 11.If not required to deposit using EFTPS, see September 28. Communications and air transportation taxes under thealternative method (special September deposit rule).If required to use EFTPS, deposit the tax included in amountsbilled or tickets sold during the period beginning on September 1 andending September 11. If not required to make deposits using EFTPS, seeSeptember 28. Fourth Quarter The fourth quarter of a calendar year is made up of October,November, and December. October 2 Wagering tax.File Form 730 and pay the tax on wagers accepted during August. Heavy highway vehicle use tax.File Form 2290 and pay the tax (or the first installment) forvehicles first used in August. October 10 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the last 5 days (4 days if required to makedeposits using EFTPS) of September. October 12 Communications and air transportation taxes under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe period beginning September 11 (September 12 if required to makedeposits using EFTPS) and ending September 15. October 13 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the last 4 days ofSeptember. October 16 Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the period beginning September 11 (September 12if required to make deposits using EFTPS) and ending September 15. October 24 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the first 15 days in October. October 25 Communications and air transportation taxes under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe last 15 days of September. October 27 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the first 15 daysof October. October 31 Fuel, luxury, retail, ship passenger, manufacturers,obligations, vaccine, and foreign insurers taxes.File Form 720 for the third quarter of 2000. However, if you alsoreport communications, air transportation or ozone-depleting chemicalstaxes, file one Form 720 by November 30. Make a special deposit ifrequired. Wagering tax.File Form 730 and pay the tax on wagers accepted during September. Heavy highway vehicle use tax.File Form 2290 and pay the tax (or the first installment) forvehicles first used in September. Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the last 15 days of September. November 9 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the last 16 days of October. November 13 Communications and air transportation taxes under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe first 15 days of October. November 14 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the last 16 days ofOctober. November 15 Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the first 15 days of October. November 24 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the first 15 days of November. November 28 Communications and air transportation taxes under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe last 16 days of October. November 29 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the first 15 daysof November. November 30 Communications, air transportation, and ozone-depletingchemicals taxes.File Form 720 for the third quarter of 2000. Wagering tax.File Form 730 and pay the tax on wagers accepted during October. Heavy highway vehicle use tax.File Form 2290 and pay the tax (or the first installment) forvehicles first used in October. Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the last 16 days of October. December 11 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the last 15 days of November. December 12 Communications and air transportation taxes under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe first 15 days of November. December 14 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the last 15 days ofNovember. December 15 Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the first 15 days of November. December 26 Communications, air transportation, fuel, luxury, retail,ship passenger, manufacturers, obligations, vaccine, and foreigninsurers taxes.Deposit the tax for the first 15 days of December. December 28 Communications and air transportation taxes under thealternative method.Deposit the tax included in amounts billed or tickets sold duringthe last 15 days of November. December 29 Gasoline (IRS Nos. 14, 58, 59, 62, 73, 74, 75, and 76),diesel fuel (IRS No. 60), and kerosene (IRS No. 35) taxes.If the 14-day rule applies, deposit the tax for the first 15 daysof December. January 2, 2001 Wagering tax.File Form 730 and pay the tax on wagers accepted in November. Heavy highway vehicle use tax.File Form 2290 and pay the tax (or the first installment) forvehicles first used in November. Also, pay the installments for othervehicles, if applicable. Ozone-depleting chemicals tax (IRS Nos. 19 and 98).Deposit the tax for the last 15 days of November.