60 days of receipt of said application. In the absence of such application, the overpayment may be carried forward, without interest, by the person entitled to the credit. (b) Other Persons If a person other than a registered seller has an overpayment for any month, then, upon application by the person in a form prescribed by the sales tax administering authority, the credit balance due shall be refunded to the person within 60 days of receipt of said application. (c) Interest No interest shall be paid on any balance due from the sales tax administering authority under this subsection for any month if such balance due is paid within 60 days after the application for refund is received. Balances due not paid within 60 days after the application for refund is received shall bear interest from the date of application. Interest shall be paid at the Federal short-term rate (as defined in section 511). (d) Suspension of Period To Pay Refund Only if Federal or State Court Ruling The 60-day periods under subsections (a) and (b) shall be suspended with respect to a purported overpayment (or portion thereof) only during any period that there is in effect a preliminary, temporary, or final ruling from a Federal or State court that there is reasonable cause to believe that such overpayment may not actually be due. 3 Family consumption allowance Sec. 301. Family consumption allowance. Sec. 302. Qualified family. Sec. 303. Monthly poverty level. Sec. 304. Rebate mechanism. Sec. 305. Change in family circumstances. 301. Family consumption allowance Each qualified family shall be eligible to receive a sales tax rebate each month. The sales tax rebate shall be in an amount equal to the product of— (1) the rate of tax imposed by section 101, and (2) the monthly poverty level. 302. Qualified family (a) General Rule For purposes of this chapter, the term qualified family shall mean one or more family members sharing a common residence. All family members sharing a common residence shall be considered as part of one qualified