BEGIN:VCALENDAR
VERSION:2.0
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-TIMEZONE:America/Los_Angeles
BEGIN:VTIMEZONE
TZID:America/Los_Angeles
X-LIC-LOCATION:America/Los_Angeles
BEGIN:DAYLIGHT
TZOFFSETFROM:-0800
TZOFFSETTO:-0700
TZNAME:PDT
DTSTART:19700308T020000
RRULE:FREQ=YEARLY;BYMONTH=3;BYDAY=2SU
END:DAYLIGHT
BEGIN:STANDARD
TZOFFSETFROM:-0700
TZOFFSETTO:-0800
TZNAME:PST
DTSTART:19701101T020000
RRULE:FREQ=YEARLY;BYMONTH=11;BYDAY=1SU
END:STANDARD
END:VTIMEZONE
TZNAME:PST
BEGIN:VEVENT
DTSTART;TZID=America/Los_Angeles:20130401
DTEND;TZID=America/Los_Angeles:20130402
UID:1102
DESCRIPTION:10% Late Filing Penalty Applicable After May 7th 

LOCATION:
SUMMARY:Business Property and Vessel Property Statements Due
TRANSP:TRANSPARENT
SEQUENCE:1
END:VEVENT
END:VCALENDAR