The Tax Commissioner of Guam shall, no later than ninety (90) days after the effective date hereof, develop necessary procedures to implement this Chapter, and to that end shall: (a) issue such rules and regulations as he or she may deem necessary to implement this Chapter; (b) promulgate such forms and publications as are necessary to assist eligible taxpayers to take advantage of this Chapter; and (c) develop a procedure to allow the set off of an unpaid tax
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rebate from a prior year against a current year’s tax liability.