(D) accordingly and relieve any remote seller or certified software provider from liability for collecting sales and use taxes at the immediately preceding effective rate during the 90-day notice period if the required notice is not provided. (I) Provide the following, but only if the law of a State allows a person, other than the State itself, to pursue a cause of action against a seller for under-collected or over-collected sales or use tax: (i) That a person, other than the State itself, may not pursue any cause of action against a remote seller for under-collected or over-collected sales or use tax unless the remote seller has received written notice from the person that the remote seller has over-collected or under-collected sales and use tax, the notice contains information sufficient to determine the validity of the refund request or asserted under-collection, and the remote seller has not, within 60 days of receipt of the notice, refunded affected customers the amount of the over-collected sales and use tax or paid the under-collected amount of sales and use tax to the State. No penalties may be imposed during the 60-day period in excess of the penalties that would otherwise be imposed by the State had no notice been provided pursuant to this paragraph. (ii) That a notice of over-collection from a person is only valid if received within the applicable statute of limitations for filing refunds for sales and use tax, and that a notice of under-collection from a person is only valid if received within the applicable statute of limitations for assessing underpayments of sales and use tax. (iii) That a person, other than the State itself, may not pursue any cause of action against a certified software provider for its activities conducted for a remote seller described in clause (i) unless the remote seller provides a copy of the written notice to the certified software provider within a reasonable time for the certified software provider to be able to assist the remote seller in making the payments within the