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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 1. General Provisions
Section 4213
4213. Collection of fees. (a) (1) Commencing with the 2011-12 fiscal year, the fire prevention fee imposed pursuant to Section 4212 shall be collected annually by the State Board of Equalization in accordance with the Fee Collection Procedures Law (Part 30 (commencing with Section 55001) of Division 2 of the Revenue and Taxation Code).
(2) Notwithstanding the appeal provisions in the Fee Collection Procedures Law, a determination by the department that a person is required to pay a fire prevention fee, or a determination by the department regarding the amount of that fee, is subject to review under Article 2 (commencing with Section 4220) and is not subject to a petition for redetermination by the State Board of Equalization.
(3) (A) Notwithstanding the refund provisions in the Fee Collection Procedures Law, the State Board of Equalization shall not accept any claim for refund that is based on the assertion that a determination by the department improperly or erroneously calculated the amount of the fire prevention fee, or incorrectly determined that the person is subject to that fee, unless that determination has been set aside by the department or a court reviewing the determination of the department.
(B) If it is determined by the department or a reviewing court that a person is entitled to a refund of all or part of the fire prevention fee, the person shall make a claim to the State Board of Equalization pursuant to Chapter 5 (commencing with Section 55221) of Part 30 of Division 2 of the Revenue and Taxation Code.
(b) The annual fire prevention fee shall be due and payable 30 days from the date of assessment by the State Board of Equalization.
(c) On or before each January 1, the department shall annually transmit to the State Board of Equalization the appropriate name and address of each person who is liable for the fire prevention fee and the amount of the fee to be assessed, as authorized by this article, and at the same time the department shall provide to the State Board of Equalization a contact telephone number for the board to be printed on the bill to respond to questions about the fee.
(d) Commencing with the 2012-13 fiscal year, if in any given fiscal year there are sufficient amounts of money in the State Responsibility Area Fire Prevention Fund created pursuant to Section 4214 to finance the costs of the programs under subdivision (d) of Section 4214 for that fiscal year, the fee may not be collected that fiscal year.
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, replaced "Within 30 days of the effective date of this chapter, the department shall" with "On or before each January 1, the department shall annually" after "(c)" and deleted ", and each January 1 thereafter," after "transmit to the State Board of Equalization" in subdivision (c).