In the case of an income tax rebate, where the taxpayer’s tax return is accompanied by a certificate of compliance, the amount of a tax due prior to rebate shall be deposited with the government of Guam at the time of filing the income tax return. The Tax Commissioner of Guam shall immediately thereafter cause the return to be reviewed and if the rebate is found in order shall cause the amount of the rebate to be withdrawn from the deposit and returned to the taxpayer within one hundred eighty (180) days from the date of the deposit, without interest. The balance of the deposit shall be credited against the taxpayer’s income tax obligation to the government of Guam.