Senate committee substitute makes the following changes to the 1st edition.

Amends proposed GS 105-321(g) to allow the governing body of a taxing unit collecting its own taxes to prohibit mailing a refund for an overpayment of tax if the refund is less than $15 (was, if the refund does not exceed an amount, up to $15, set by the governing body). Specifies that a taxpayer must make an in-person request for the minimal refund before the end of the fiscal year in which the refund is due, otherwise the refund will be applied as a credit against the tax liability for the next year. Adds that interest accrues from the later of the date the tax was paid and the date the tax would have been considered delinquent.