(a) Each State agency shall have 15 calendar days after receipt of an invoice by the State agency at its designated payment office to notify the contractor of (1) defects in the delivered goods, property or services, (2) defects in the invoice, or (3) suspected improprieties of any kind.

(b) Except as provided in subdivision (c) of this section, when a State agency notifies a contractor of such defects or suspected improprieties, and the contractor thereafter submits a corrected invoice or delivers corrected goods or services, the MIR date shall be the date upon which the corrected invoice or corrected goods or services are received by the agency. If a corrected invoice or corrected goods or services are not required, the MIR date shall be the date upon which the agency determines that the suspected improprieties have been resolved.

(c) If a State agency fails to notify a contractor of such defects or suspected improprieties within 15 calendar days of receipt of an invoice, the MIR date, as determined by subdivision (b) of this section, shall be adjusted to an earlier date, by a number of days equal to the number of days in excess of 15 that the State agency took after receipt of an invoice to notify the contractor of the defects or suspected improprieties.