11 GCA § 44105: Implementation by Tax Commissioner.

The Tax Commissioner of Guam shall, no later than ninety (90) days after the enactment hereof, develop necessary procedures to implement this Chapter, and to that end shall :

(a) enact such rules and regulations as he finds necessary;

(b) promulgate forms and publications to assist eligible taxpayers to take advantage of this Chapter; and

(c) develop a procedure to allow the set off of an unpaid tax rebate from a prior year against a current year’s tax liability.