Capital outlay notes issued pursuant to this part may be refunded by issuing capital outlay notes under this part, in accordance with the requirements and procedures set forth in this part and in §§ 9-21-903, 9-21-904, 9-21-910, 9-21-912, 9-21-913 and 9-21-914. The final maturity date of the refunding notes must not be later than the final maturity date of the notes being refunded, unless otherwise approved by the comptroller of the treasury or the comptroller’s designee.