Except as provided in

Section 404, every carrier and related business subject to

Section shall make the payments of the required fee in accordance with the following schedule: (

a) Every carrier and related business with annual gross intrastate revenues of one hundred thousand dollars ($100,000) or less, railroad corporation, commercial air operator, and for-hire vessel operator shall make payment of the fee to the commission on an annual basis on or before January 15. (

b) Every other carrier and related business not subject to subdivision (

a) shall make payment of the fee on a quarterly basis between the first and 15th days of July, October, January, and April. (

c) Each carrier and related business subject to subdivision (

b) shall, at that time, prepare and transmit a report, in the form the commission may specify, showing the gross operating revenue of the carrier or related business for the calendar quarter covered by the report together with the fee established pursuant to

Section 421. In the case of a railroad corporation, the report shall address the factors identified by the commission as the basis for allocation pursuant to subdivision (

g) of

Section 422. (

d) Any carrier or related business required to submit information and reports under this

article may, in lieu thereof, submit copies of information or reports made to another governmental agency if all of the following requirements are met:

(1) The alternate information or reports contain all of the information required by the commission.

(2) The requirements to which the alternate information or reports are responsive are clearly identified.

(3) The information or reports are certified by the carrier or related business to be true and correct.