before January 1, 2020, or (ii) in the case of a joint return, both taxpayers were deceased before January 1, 2020. (3) Timing and manner of payments (A) Timing (i) In general The Secretary shall, subject to the provisions of this title, refund or credit any overpayment attributable to this subsection as rapidly as possible. (ii) Deadline (I) In general Except as provided in subclause (II), no refund or credit shall be made or allowed under this subsection after January 15, 2021. (II) Exception for mirror code possessions In the case of a possession of the United States which has a mirror code tax system (as such terms are defined in section 2(c) of the COVID-related Tax Relief Act of 2020 ), no refund or credit shall be made or allowed under this subsection after the earlier of— (aa) such date as is determined appropriate by the Secretary, or (bb) September 30, 2021. (B) Delivery of payments Notwithstanding any other provision of law, the Secretary may certify and disburse refunds payable under this subsection electronically to— (i) any account to which the payee authorized, on or after January 1, 2019, the delivery of a refund of taxes under this title or of a Federal payment (as defined in section 3332 of title 31, United States Code), (ii) any account belonging to a payee from which that individual, on or after January 1, 2019, made a payment of taxes under this title, or (iii) any Treasury-sponsored account (as defined in section 208.2 of title 31, Code of Federal Regulations). (C) Waiver of certain rules Notwithstanding section 3325 of title 31, United States Code, or any other provision of law, with respect to any payment of a refund under this subsection, a disbursing official in the executive branch of the United States Government may modify payment information received from an officer or employee described in section 3325(a)(1)(B) of such title for the purpose of facilitating the accurate and efficient delivery of such payment. Except in cases of fraud or reckless neglect, no liability under section