(a) Landing fees imposed by this article shall be paid quarterly to the department within 30 days after the close of each quarter. (b) The department may adopt regulations specifying the procedures for collecting landing fees not paid within 30 days after the close of the quarter for which they are due. These procedures may include, but are not limited to, the procedures prescribed for sales and use taxes provided in Chapter 5 (commencing with Section 6451) and Chapter 6 (commencing with Section 6701) of Part 1 of Division 2 of the Revenue and Taxation Code.
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