Refund of erroneous payment of the municipal 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 O.S. § 227, and to accomplish the purposes of this section, the applicable provisions of 68 O.S. § 227 are adopted by reference and made a part of this subchapter.
(`85 Code, § 1-77)