; and (B) the date that is 90 days after the effective date of this Act. (4) Waiver The Secretary shall waive any portion of an assessment under paragraph (2) attributable to that portion of the underreporting for which the person responsible for paying the royalty demonstrates that such person— (A) had written authorization from the Secretary to report royalty on the value of the production on the basis on which it was reported; (B) had substantial authority for reporting royalty on the value of the production on the basis on which it was reported; (C) previously had notified the Secretary, in such manner as the Secretary may by regulation issue, of relevant reasons or facts affecting the royalty treatment of specific production which led to the underreporting