Public Resources Code section 4228

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.

Source: Section 4228, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=PRC§ionNum=4228.­ (updated Jul. 8, 2011; accessed Oct. 27, 2025).

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Verified:
Oct. 27, 2025

§ 4228's source at ca​.gov