Refund of an erroneous payment of the municipal use 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 in the administration of the state use tax as set forth in 68 O.S. § 227. To accomplish the purposes of this section the applicable provisions of said § 227 are hereby adopted by reference and made a part of this subchapter.
(Prior Code, § 7-512) (Res. 2007-05, passed 4-2-2007)