Refund of erroneous payment of the tax levied hereunder may be made to any taxpayer making such erroneous payment in the same manner and procedure prescribed by the Sales Tax Law of the state, being 68 O.S. §§ 101 et seq., as set forth in 68 O.S. § 227, and to accomplish the purposes of this section, said 68 O.S. § 227 is hereby adopted by reference and made a part of this subchapter.
(Prior Code, Ch. 7, Art. 2, § 19)