Each member state makes a reasonable effort to give sellers as much advance notice of a rate change as practicable, to make rate changes effective only on the first day of a calendar quarter, and to tell sellers of legislative base changes and amended rules. A seller that does not receive notice, or a state that fails to give it, does not excuse the seller from collecting. Where a state allows fewer than thirty days between enacting a rate change and its effective date, it must relieve a seller that kept collecting at the immediately preceding rate, for no more than thirty days after enactment, from liability for failing to collect the new rate, unless the state shows the seller fraudulently failed to collect or solicited purchasers on the old rate. States may give wider relief.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.