22 GCA § 10109: Implementation of Tax Credit by Tax Commissioner.

The Tax Commissioner of Guam shall, no later than ninety (90) days after the enactment hereof, in cooperation with the Director, develop procedures to implement the tax credit authorized by this Article, and to that end shall:

(a) enact such requirements for claimants as may be necessary to implement this Article;

(b) promulgate forms and publications to assist eligible businesses claiming the tax credit;

(c) develop procedures to facilitate the off-set of tax credits against business privilege tax liabilities; and

(d) coordinate with the Director relative to verifying eligible business privilege tax credits. The Director shall certify eligible training costs paid or incurred pursuant to the Program.