Secretary may administer the tax imposed by this subtitle in an administering State only if— (1) (A) such State has failed on a regular basis to timely remit to the United States taxes collected under this chapter on behalf of the United States, or (B) such State has on a regular basis otherwise materially breached the agreement referred to in subsection (b)(2), (2) the State has failed to cure such alleged failures and breaches within a reasonable time, (3) the Secretary provides such State with written notice of such alleged failures and breaches, and (4) a District Court of the United States within such State, upon application of the Secretary, has rendered a decision— (A) making findings of fact that— (i) such State has failed on a regular basis to timely remit to the United States taxes collected under this chapter on behalf of the United States, or such State has on a regular basis otherwise materially breached the agreement referred to in subsection (b)(2), (ii) the Secretary has provided such State with written notice of such alleged failures and breaches, and (iii) the State has failed to cure such alleged failures and breaches within a reasonable time, and (B) making a determination that it is in the best interest of the citizens of the United States that the administering State’s authority to administer the tax imposed by this subtitle be revoked and said tax be administered directly by the Secretary. The order of the District Court revoking the authority of an Administering State shall contain provisions governing the orderly transfer of authority to the Secretary. (f) Reinstitution A State that has had its authority revoked pursuant to subsection (e) shall not be an administering State for a period of not less than 5 years after the date of the order of revocation. For the first calendar year commencing 8 years after the date of the order of revocation, the State shall be regarded without prejudice as eligible to become an administering State. (g) Third State Administration Permissible It shall be