Refund of erroneous payment of the municipality use tax herein levied may be made to any taxpayer making the erroneous payment in the same manner and procedure, and under the same limitations of time, as provided for administration of the state use tax, as set forth in 68 O.S. § 227, and to accomplish the purpose of this section, the applicable provisions of 68 O.S. § 227 are hereby adopted by reference and made a part of this subchapter.
(Prior Code, § 8-311)