Amends GS 105-228.37 (refund of tax overpayments) to add subsection (a1) permitting boards of county commissioners to delegate to the county manager and/or finance officer the determination of whether to refund an excise tax paid on a conveyance of real property. Provides that the same deadline and explanation requirements that apply to requests for refunds to the board of county commissioners also apply to refund requests to the county manager and/or finance officer, the determination must be made within 90 days, and approved refunds are made in the same manner as if made by the board of county commissioners. Also provides that a taxpayer whose refund request is denied must be informed in writing that they may, within six months of the determination, request that the board of county commissioners review the denial and provides that the review will be treated as a refund request.