(a) The state revenue commissioner shall administer this chapter and shall adopt rules and regulations for the administration of this chapter, including specific instructions to local governments. The state revenue commissioner may adopt procedures for partial or installment distribution of grants when the commissioner determines that a full distribution will only result in the necessity of return of funds under subsection (b) of this Code section.

(b) If any excess funds remain from the funds granted to any county or local school district under this chapter, after the county or local school district complies with the credit requirements of Code Section 38-89-4, such excess funds shall be returned by the county or local school district to the Department of Revenue.