A taxpayer seeking a rebate under this Chapter shall attach to his income tax return when filing the same, a form furnished by the Guam Economic Development Authority reporting in detail all income and deductions therefrom upon which the claim for a rebate is based, with such supporting documentation as to residency and otherwise as is required by regulations issued pursuant to § 34108 of this Chapter. The amount of tax on such foreign source income prior to rebate shall be deposited with the government of Guam at the time of filing the income tax return. The Director shall immediately thereafter cause the return to be reviewed and audited, and if the rebate is found in order shall cause seventy-five percent (75%) of the amount deposited to be returned to the taxpayer within ninety (90) days from the date of deposit, without interest.

SOURCE: GC § 19905, as added by P.L. 14-32.