(a) The first handler of beef in the state which has been shipped beef from out-of-state shall submit to the director a list of all out-of-state beef processors from whom beef has been received each quarter. For purposes of this section, a “quarter” shall be January through March; April through June; July through September; and October through December of each calendar year.

(b) The list shall be due not later than the fifteenth (15th) day of the month following the end of the quarter. The postmark on the envelope containing the list shall be considered the date of submittal regardless of the date entered on the list.