Refund of erroneous payment of the city sales tax levied in this chapter 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, and to accomplish the purposes of this section, the applicable provisions of said section 227 are hereby adopted by reference and made a part of this chapter. (1991 Code § 9-177)