Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
State Responsibility Area Fire Prevention Fees
Public Resources Code
CHAPTER 1.5 STATE RESPONSIBILITY AREA FIRE PREVENTION FEES
Article 2. Appeals Process
4225. Fee due when determination is final; penalty. The fire prevention fee determined to be due by the department under 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.
History—Added by Stats. 2011, Ch. 8x1 (ABx1 29), in effect July 8, 2011.