Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015
 

State Responsibility Area Fire Prevention Fees

Public Resources Code

CHAPTER 1.5 STATE RESPONSIBILITY AREA FIRE PREVENTION FEES

Article 2. Appeals Process

Section 4225

4225. Fee due when determination is final; penalty. (a)(1) The fire prevention fee determined to be due by the department deletionpursuant to this article is due and payable at the time it becomes final, and if it is not paid when due and payable, notwithstanding the penalty imposed pursuant to Section 55042 of the Revenue and Taxation Code, a penalty of 20 percent of the fee determined to be due shall be added to the amount due and payable for each 30-day period in which the fee remains unpaid.

(2) On and after January 1, 2015, the penalty imposed pursuant to paragraph (1) shall not be imposed or added to any fee that remains unpaid or any fee that is not paid when due and payable.

(b) On and after January 1, 2015, the fire prevention fee determined to be due by the department pursuant to this article is due and payable at the time it becomes final, and if it is not paid when due and payable, the penalty imposed pursuant to Section 55086 of the Revenue and Taxation Code shall be applied.

History—Added by Stats. 2011, Ch. 8x1 (ABx1 29), in effect July 8, 2011. Stats. 2014, Ch. 895 (AB 2048), in effect January 1, 2015, designated the first sentence as "(a)(1)"; substituted "pursuant to" for "under" in the new subdivision (a); added paragraph (2) to the new subdivision (a) and added subdivision (b).