§ 22-46.7. Erroneous payments; claims for refund.

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Refund of erroneous payment of the city sales tax herein levied may be made to any taxpayer making such 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 said section 227 are hereby adopted by reference and made a part of this division.

(Code 1977, § 22-46.7; Ord. No. 714, § 18, 8-20-1979)

                    
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