California Code, Food and Agricultural Code (Formerly Agricultural Code) - FAC § 65073

(a) The assessment for cattle or calves, whether originating in the state or out of state, shall be paid by the seller. The assessment shall be charged and collected from the seller or from the seller's account and paid to the council by each operator of a stockyard, livestock auction market, or slaughter facility. The assessment is due and payable to the council on or before the 15th day of the month next succeeding the month in which the cattle and calves are sold. Assessments that are not collected in the manner provided in this subdivision shall be collected from the seller by the Bureau of Livestock Identification at the time that brand inspection fees are collected.

(b) The assessment for cattle or calves for which the assessment would not otherwise be collected pursuant to subdivision (a) and that are also exempt from a brand inspection shall be charged and collected from the seller and paid to the council in a manner determined by the department.

(c) Any assessment that is not collected in the manner specified in subdivision (a) or (b) shall be paid to the council directly by the seller on or before the 15th day of the month next succeeding the month in which the sale occurs.