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 on lapsed payment amount shall be paid. (h) Effective Date of Annual Registrations Annual registrations shall take effect for the month beginning 90 days after the family registration date. (i) Effective Date of Revised Registrations A revised registration made pursuant to section 305 shall take effect for the first month beginning 60 days after the revised registration was filed. The existing registration shall remain in effect until the effective date of the revised registration. (j) Determination of Registration Filing Date An annual or revised registration shall be deemed filed when— (1) deposited in the United States mail, postage prepaid, to the address of the sales tax administering authority, (2) delivered and accepted at the offices of the sales tax administering authority, or (3) provided to a designated commercial private courier service for delivery within 2 days to the sales tax administering authority at the address of the sales tax administering authority. (k) Proposed Registration To Be Provided Thirty or more days before the family registration date, the sales tax administering authority shall mail to the address shown on the most recent rebate registration or change of address notice filed pursuant to section 305(d) a proposed registration that may be simply signed by the appropriate family members if family circumstances have not changed. (l) Incarcerated Individuals An individual shall not be eligible under this chapter to be included as a member of any qualified family if that individual— (1) is incarcerated in a local, State, or Federal jail, prison, mental hospital, or other institution on the family determination date, and (2) is scheduled to be incarcerated for 6 months or more in the 12-month period following the effective date of the annual