Pass-through of tax benefit: Authority empowered to compel price reductions and return excess tax collected. Substituted rule defines the Authority's functions: determine if tax-rate reductions or input tax credit benefits were passed to recipients via commensurate price reductions; identify registered persons who failed to pass benefits; order price reductions; direct return of unpassed amounts with interest at eighteen percent or deposit into the Fund when return is not claimed or recipient unidentifiable; impose penalties and cancel registration; and furnish quarterly performance reports to the Council.