11 GCA § 24115: Application and Review.

Notwithstanding any other provisions in this Chapter, claims for the tax credit for citizens eligible under §§ 24110 and 24112 must file with the assessor’s office, in such form and such information as the assessor shall prescribe, on or before the fifteenth (15th) day of March each year for which the credit is claimed, except that once a claim is filed, it shall have continuing effect as a new claim for the credit for each subsequent year, unless it is disallowed or voided. For tax year 1999 only, the deadline is extended to April 30, 1999.