(a) Each grower shall be responsible for payment of the proper assessment upon the apples which he produces and sells or delivers for sale.

(b) Each processor receiving and processing apples shall be responsible for the collection of any assessment fixed by the commissioner upon apples and liable for payment thereof as in this order provided.

(c) For each grower from whom a processor receives apples such processor shall deduct from monies owed to the grower the assessment on the marketable apples so received and report and remit to the Department the amount collected, in accordance with subdivision (g) of this section.

(d) Each storage operator receiving and storing his own apples or other apples shall be responsible for the collection of any assessment fixed by the commissioner and shall be liable for payment thereof as in this order provided.

(e) For each grower for whom storage operator sells or otherwise transfers apples from his cold storage, said storage operator shall deduct from monies owed to the grower the proper assessment on the bushels or bushel equivalent sold or otherwise transferred from storage or in the event storage operator is not the seller shall include charge for the proper assessment in billing grower for storage and other handling charges and shall make payment therefrom, except that in the case of apples put into cold storage for the account of a processor or sold to a processor, such processor shall be responsible for the collection and payment of the proper assessment.

(f) For all apples sold or otherwise marketed by the grower and not placed in storage in New York State and not sold or delivered to a processor in New York State each grower shall be liable and responsible for proper accounting and payment of the proper assessment except that in the case of apples sold or otherwise marketed through grower sales agents or grower sales cooperatives in New York State, such grower sales agents and grower sales cooperatives shall be liable and responsible for the collection, accounting and payment of the proper assessment as fixed by the commissioner.

(g) All growers, processors, grower sales cooperatives, grower sales agents, and storage operators shall make remittance and accounting of the proper assessment to the commissioner or his designated fiscal agent not later than the 15th of each of the months of November, February, May and August. Such quarterly remittance and accounting shall be inclusive of all sales of apples and/or removal of apples from storage through the end of the month just preceding the months herein designated.