11 GCA § 50108: Income Tax Refund Status Reporting.

The Director of Revenue and Taxation shall submit a written report and an electronic Microsoft Excel file to the Speaker of I Liheslaturan Guåhan and the Office of Finance and Budget of the status of income tax refunds, and shall utilize the template design in Appendix II of PL 32-068 segregated by individual and corporate income tax refunds. Such report shall include all the required data included in the aforementioned template design, and the DRT [Department of Revenue and Taxation] shall report such required data no later than the fifteenth (15 th ) day of each month.