2.__Method of remittance.__When registering, the seller may select any one of the following methods of remitting the taxes collected:

A.__Model 1, whereby a seller selects a certified service provider as its agent to perform all of the seller's sales or use tax functions other than the seller's obligation to remit taxes on its own purchases;

B.__Model 2, whereby a seller selects a certified automated system as defined in section 7122 to calculate the amount of tax due on each transaction;

C.__Model 3, whereby a seller uses its own proprietary automated sales tax system that is a certified automated system; or

D. Any other method allowable under Maine law.

3.__Amnesty for registrations.__Subject to the limitations set forth in this section, an amnesty is provided to a seller who registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in the State in accordance with the terms of the agreement.__The amnesty precludes assessment for uncollected or unpaid sales or use tax, penalty or interest with respect to sales made during the period the seller was not registered in the State if:

A. The seller was not registered in the State in the 12- month period preceding the effective date of the State's participation in the agreement; and

B. Registration occurs before or within 12 months after the effective date of the State's participation in the agreement.