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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 4228
4228. Refunds. If the department determines that a person is entitled to a refund of all or part of the fire prevention fee paid pursuant to this chapter, 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.
History—Added by Stats. 2011, Ch. 8x1 (ABx1 29), in effect July 8, 2011.