The tax amounts remitted to the NBA by NBA Teams pursuant to Section 12(f) above for each Salary Cap Year shall be used and/or distributed as follows:
(i) the NBA shall distribute to each Team that does not owe a tax for such Salary Cap Year an amount equal to the aggregate tax remitted to the NBA multiplied by a fraction, the numerator of which is one (1) and the denominator of which is the number of Teams in the NBA during such Salary Cap Year; and
(ii) amounts not distributed in accordance with Section 12(g)(2)(i) above shall be used and/or distributed in the manner described (with respect to the use and/or distribution of Escrow Amounts) in Section 12(g)(1)(i) and (ii) above.