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 timeframe described in clause (i). (iv) That a person, other than the State itself, may pursue a cause of action against a remote seller for under-collected or over-collected sales or use tax if the remote seller knew or should have known that it had under-collected or over-collected and did not, within 60 days of its determination, refund affected customers the amount of the over-collected sales and use tax or pay the amount of under-collected sales and use tax to the State. (J) Accepts registrations at no charge to certified software provider or remote seller from a central online registration system that allows a remote seller to register to collect and remit sales and use taxes in all States that have exercised authority under this Act. (K) Relieve remote sellers and certified software providers, except in cases of fraud, from liability for tax, penalty, and interest on transactions if the purchaser provides to the remote seller the necessary documentation to claim an exemption within 90 days of the sale. (c) Small Remote Seller Phase-In (1) Collection authorized A State is authorized to require the collection of sales and use taxes by a remote seller under this Act only as follows: (A) For the 1st calendar year following the effective date, if the remote seller— (i) has gross annual receipts exceeding $10,000,000 in the calendar year preceding the date of enactment