(a) The assessments on all beef shipped into this state by an out-of-state beef processor shall be remitted to the director with an assessment report prescribed by the director. This report shall include, but not be limited to, the following:

(b) Assessments are due and payable to the director on or before the 15th day of the month next succeeding the month in which slaughtered beef is shipped into this state. The postmark on the envelope containing the assessment payment and the assessment report shall be considered the date of payment regardless of the date entered on the assessment payment or the assessment report.

(c) Assessments do not apply to the following:

(d) Every out-of-state beef processor shall keep a complete and accurate record of each sales transaction of chilled carcass beef, boxed beef and boned beef shipped into California by month. The records shall be preserved by the out-of-state processor for a period of two years and shall be available for inspection at any reasonable time upon request of the California Department of Food and Agriculture or the California Beef Council for purposes of verifying assessment payments and accuracy of records.

(e) To avoid an assessment payment in excess of the equivalent of one dollar ($1) per head, an out-of-state beef processor may compute the assessment due using the following information:

(f) Any out-of-state beef processor who requests a refund of any portion of a paid assessment in excess of the equivalent of one dollar ($1) per head shall provide the Director of Food and Agriculture with the information required in subdivision (e) and any necessary computations to substantiate the request.