Departing Passengers Drawback

In addition to any other drawback provided for under this Article, a drawback shall also be allowed to any applicant for the full amount of the tax paid under this Article upon a satisfactory showing, within the rules and regulations promulgated by the Tax Commissioner, that the tobacco and tobacco products upon which the tax has been paid have been sold to persons licensed as concessionaires at Guam International Air Terminal or the Commercial Port under § 3226 of 11 GCA and that those persons have resold such tobacco or tobacco products to persons departing Guam.