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. ----------
COL092507