(A) 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 68 O.S. § 227.
(B) To accomplish the purposes of this section, the applicable provisions of 68 O.S. § 227 are hereby adopted by reference and made a part of this subchapter.
(2002 Code, § 35.15)