:: Can they refuse to accept the electors ::
But only if the electors have \participated\ in an insurrection.
E.g., if they were involved with the January 6 protest.
Again, who decides that Jan 6 was an insurrection?
And why was that not offered \immediately\, during, or just after the protests?
Any legislation offered pursuant to the 14thA must include that declaration of insurgency was announced and that the electors in question, in some way, participated in it.
What we have is a political framing (”Catch-22”)
One that concludes that ANY political campaign that challenges the sitting administration is an insurrection against the State.
Voters of that campaign are insurrectionists.