Section 12594 Of Article 2. Issuance, Revocation And Renewal From California Health And Safety Code >> Division 11. >> Part 2. >> Chapter 5. >> Article 2.

. Reports on fireworks transactions or the payment of license fees or penalties required by this part shall be deemed to have been made or paid at the time they are filed with, or paid to, the State Fire Marshal, or, if sent by mail, on the date shown by the United States postmark on the envelope containing the report or payment.