A. Refund or erroneous payment of the town sales tax herein levied may be made to any taxpayer making such erroneous payment in the same manner and procedure, and under the same limitations of time, as provided for administration of the state sales tax as set forth in 68 Oklahoma Statutes section 227.
B. To accomplish the purposes of this section, the applicable provisions of 68 Oklahoma Statutes section 227 are adopted by reference and made a part of this chapter. (1998 Code)