Certification

The Director of Education shall annually certify to the Director a list of all elementary, secondary and special education schools within Guam which meet the minimum standards necessary for the authorization of a rebate to the taxpayer. Upon request by the Director, the Director of Public Health and Social Services shall ascertain if a special education facility to which tuition payments have been or shall be made by a taxpayer qualified for certification as meeting required minimum standards for authorization of a rebate to the taxpayer.