Notwithstanding any other provision of law, requests for reimbursement for taxes not collected the previous year must not be received by the Comptroller General before January first. These requests must be for the reimbursement of eligible accounts which accrue before the first penalty date each year. Those eligible accounts that accrue or are discovered on or after the first penalty date of the tax year must be submitted to the Comptroller General in the next year's reimbursement request. These requests do not extend beyond the immediate preceding tax year.