(a) The registration of a manufactured home, mobilehome, or commercial coach subject to in lieu taxation, shall be renewed annually no later than the expiration date of the previous year's registration.

(b) Each application for renewal of registration shall include fees specified in Sections 18114, 18114.1, 18115, and 18116 of the Health and Safety Code.

(c) The application for renewal of registration may consist of one of the following items:

(d) If the fees as specified in Sections 18114, 18114.1, 18115, and 18116 are not paid within sixty days of the expiration date of the registration, for a manufactured home or mobilehome, the department issues a notice of delinquency. This notice may be used as an application for renewal of registration, if transmitted to the department along with the fees specified in Sections 18114, 18114.1, 18115, and 18116, of the Health and Safety Code.

(e) The payment of renewal fees shall be presented in person to the department within normal working hours up to and including the date of expiration or shall be mailed to the department with a postmark before midnight of the date of expiration or with a statement completed by the applicant that the fees were mailed by midnight of the date of expiration.

(f) The sticker issued by the department upon payment of the registration fees, shall be placed in the upper right hand corner of the decal or license plate(s) located on the unit as specified in Section 18092(b) of the Health and Safety Code.