Refund of erroneous payment of the municipal use tax herein levied may be made to any taxpayer making such erroneous payment in the same mariner and procedure, and under the same limitations of time provided for administration of the state use tax as set forth in 68 O.S. § 227. To accomplish the purpose of this section, the applicable provisions of 68 O.S. § 227 are hereby adopted by reference and made a part of this subchapter.
(Prior Code, § 33.095) (Ord. 2001-463, passed 6-5-2001)