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12 GCA § 58135

Procedure to Claim Abated and Rebated Taxes

Guam Code AnnotatedTitle 12 — Autonomous Agencies
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The Authority shall monitor the activities of the Beneficiary and its compliance with all of the terms and conditions of the Qualifying Certificate, this Chapter and the regulations of the Authority and it shall, if justified, issue annually its certificate of compliance by the Beneficiary. No rebate or abatement of any tax shall occur unless the Beneficiary shall have received a certificate of compliance for the applicable tax year.

Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.