Business Taxes Law Guide – Revision 2013
 

A

Administration by State Board of Forestry and Fire Protection

adoption of emergency regulations . . . 4212

reimbursement of costs . . . 4214

reports required by the board . . . 4214

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D

Definitions . . . 4211

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F

Fee

adoption of regulations to establish a fee for structures within a state responsibility area . . . 4212

annual adjustment of fee . . . 4212

collection . . . 4213

Fund

expenditures from . . . 4214

reimbursement from . . . 4214

State Responsibility Area Fire Prevention Fund . . . 4214

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L

Legislative findings and declaration . . . 4210

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P

Penalties

late payment . . . 4225

Petition

petition for redetermination . . . 4220

form and content of petition . . . 4221

redetermination of applicability . . . 4222

service of notice . . . 4226

stay of legal action due to timely petition . . . 4222.5

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R

Redetermination of applicability . . . 4222

Refunds

claim for . . . 4228

State Board of Equalization may not accept claim for . . . 4213

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S

"State responsibility area" defined . . . 4211

"Structure" defined . . . 4211