When a tax return is accompanied by a CQC, the amount of tax due prior to the rebate shall be deposited with the government of Guam when the return is filed. Alternatively, if no payment is due when the tax return is filed, the Tax Commissioner of Guam shall credit the amount of the CQC to the Rebate Fund from taxes paid by the taxpayer. Unless the Tax
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Commissioner finds that the rebate is not payable, the rebate shall be withdrawn from the deposit and returned to the taxpayer within one hundred eighty (180) days of the deposit without interest.