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Business Taxes Law Guide—Revision 2024

State Responsibility Area Fire Prevention Fees

Public Resources Code

Chapter 1.5 State Responsibility Area Fire Prevention Fees

Article 2. Appeals Process

Section 4220.1


4220.1. Treatment of untimely petition. If a petition for redetermination is filed after the expiration of the time period specified in Section 4220, the untimely petition may be treated as an administrative protest or claim for refund if the department determines that the facts presented indicate that the fire prevention fee originally determined may have been excessive or that the amount or the application of the fee may have been the result of an error by the department, its agent, or the State Board of Equalization. Petitions filed pursuant to this section shall generally be reviewed in the same manner as a timely petition for redetermination.

History—Added by Stats. 2014, Ch. 895 (AB 2048), in effect January 1, 2015.