279R22.An amount shall not be included in determining the total referred to in paragraph 2 of the second paragraph of section 279R18 for a particular reporting period of the gaming authority to the extent that that amount was claimed or included in that total in determining the net tax for a preceding reporting period of the authority unless
(1) the authority was not entitled to claim the amount in determining the net tax for that preceding period only because the authority did not satisfy the requirements of section 201 of the Act in respect of the amount before the return for that preceding period was filed; and
(2) where the authority is claiming the amount in a return for the particular reporting period and the Minister has not disallowed the amount as an input tax refund in assessing the fees, interest and penalties of the authority under the Act for that preceding reporting period:
(a) the authority reports in writing to the Minister, on or before the time the return for the particular reporting period is filed, that the authority made an error in claiming that amount in determining the net tax of the authority for that preceding period; and
(b) where the authority does not report the error to the Minister at least 3 months before the expiration of the time limited by the second paragraph of section 25 of the Tax Administration Act (chapter A-6.002) for assessing the fees, interest and penalties of the authority for that preceding period, the authority pays, on or before the day the return for the particular reporting period is filed, that amount and any interest and penality payable to the Minister.