7-222: ERRONEOUS PAYMENTS, CLAIM FOR REFUND:
Refund of erroneous payment of the city sales 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 sales tax as set forth in section 227 of title 68 of the Oklahoma Statutes. To accomplish the purpose of this section, the applicable provisions of section 227 of title 68 of the Oklahoma Statutes are hereby adopted by reference and made a part of this chapter. (Prior Code, Sec. 7-32)