All taxes levied or paid by virtue of Article 2, Chapter 26, Title 11, Guam Code Annotated, known as business privilege taxes, shall be abated or rebated for a period up to ten (10) years from the effective date of the Qualifying Certificate therefor, for those gross receipts derived from the sale of petroleum products manufactured in Guam and sold to agencies or instrumentalities of the United States of America, or agencies or instrumentalities of the government of Guam, by the manufacturer thereof; provided, that a Qualifying Certificate for such a tax rebate or abatement is granted pursuant to the provisions of this subsection; and provided, further, that at any such time that a manufacturer possessing such a Qualifying Certificate no longer continues to qualify for the Certificate, the taxes shall no longer be abated or rebated.
COL 2025-08-27