for more than one-half of the time during a given calendar year. A parent entitled to be treated as the custodial parent pursuant to this paragraph may release this claim to the other parent if said release is in writing. (d) Annual Registration In order to receive the family consumption allowance provided by section 301, a qualified family must register with the sales tax administering authority in a form prescribed by the Secretary. The annual registration form shall provide— (1) the name of each family member who shared the qualified family’s residence on the family determination date, (2) the Social Security number of each family member on the family determination date who shared the qualified family’s residence on the family determination date, (3) the family member or family members to whom the family consumption allowance should be paid, (4) a certification that all listed family members are lawful residents of the United States, (5) a certification that all family members sharing the common residence are listed, (6) a certification that no family members were incarcerated on the family determination date (within the meaning of subsection (l)), and (7) the address of the qualified family. Said registration shall be signed by all members of the qualified family that have attained the age of 21 years as of the date of filing. (e) Registration Not Mandatory Registration is not mandatory for any qualified family. (f) Effect of Failure To Provide Annual Registration Any qualified family that fails to register in accordance with this section within 30 days of the family determination date, shall cease receiving the monthly family consumption allowance in the month beginning 90 days after the family determination date. (g) Effect of Curing Failure To Provide Annual Registration Any qualified family that failed to timely make its annual registration in accordance with this section but subsequently cures its failure to register, shall be entitled to up to 6 months of lapsed sales tax rebate payments. No interest