and compliance with this section. Such system shall— (1) work in tandem with existing technology installed on the affected vehicles, (2) minimize the administrative burdens on pump owners and operators, (3) minimize the administrative burden on the Department of Transportation, (4) integrate with State and local transportation revenue mechanisms (including demand management systems), (5) protect the privacy of participating companies and employees, and (6) allow third-party administrators to manage data collection and refund payments to operators. 4492. Mobile mounted concrete boom pump vehicle defined For purposes of this subchapter, the term mobile mounted concrete boom pump vehicle means a vehicle— (1) which is mobile machinery (as defined in section 4053(8)), and (2) on which the mounted machinery consists of a concrete boom pump and related subordinate parts. 4493. Method of collecting fee (a) Collection by return The fees imposed by section 4491 shall be collected on the basis of a return for a calendar quarter. (b) Payment due date Except as otherwise provided in this subsection, the last day for payment of such fee shall be the 14th day after the last day of the calendar quarter for which the return is filed under subsection (a). (c) Application of rules related to procedure and administration For purposes of subtitle F, the fee imposed under this subchapter shall be treated in the same manner as an excise tax. (d) Calendar quarter For purposes of this section, the term calendar quarter means the three-month period ending on March 31, June 30, September 30, or December 31. . (b) Highway mileage limitation not applicable Section 6421(e)(2)(C) of such Code is amended by adding at the end the following new clause: (v) Exception to use requirement for mobile mounted concrete boom pump vehicle In the case of a mobile mounted concrete boom pump vehicle (as defined in section 4492), clause (ii) shall be applied without regard to subclause (II) (relating to the use-based test). . (c) Nontaxable use Section