Section 76903 Of Article 8. Financial Provisions From California Food And Agricultural Code >> Division 22. >> Part 2. >> Chapter 16. >> Article 8.
76903
. The fees imposed under this article shall be paid monthly to
the secretary within 60 days after the last day of each month. If
fees are not paid within 60 days after the month for which they are
due, the secretary shall collect amounts owing under the procedures
prescribed for sales and use taxes provided in Chapter 5 (commencing
with Section 6451) of Part 1 of Division 2 of the Revenue and
Taxation Code, insofar as they may be applicable, and for those
purposes, "board" means the department and "the date of which the tax
became due and payable," means that date 60 days after the month for
which it is due.