Refund of erroneous payment of the city sales tax herein levied may be made to any taxpayer making erroneous payment in the manner and procedures, 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. § 277 are hereby adopted by reference and made a part of this article.
(`90 Code, § 7-44) (Ord. 2640, passed - -)