Same: Claim

To claim the rebate, the Beneficiary shall attach a certified true copy of the Limited Qualifying Certificate to his Guam income tax return when filing it. The amount of tax due prior to rebate shall be deposited with the Treasurer of Guam at the time of filing the income tax return. The Director of Revenue and Taxation shall thereafter cause the return to be reviewed and audited, and if the rebate is found in order, shall cause the amount deposited to be returned to the taxpayer within sixty

(60)days from the date of the deposit.