Inspection selection for reimbursement claims now suspends processing until inspection reports received and tight timelines govern filings and appeals. Amendments adjust the reimbursement scheme by substituting 'State Taxes' for 'Commercial Taxes,' authorising the Commissioner State Taxes to select a portion of quarterly claims for inspection with reports due to the Jurisdictional Assistant Commissioner/State Taxes Officer within seven days, and suspending processing of inspected claims until report receipt. Filing and processing timelines are revised, late filers prior to the notification may qualify if returns and taxes under section 39 are filed and paid, document requests must be answered within seven days, rectifications of apparent errors are allowed within six months, and an appellate route to the Additional Commissioner is prescribed.