§ 39-90. Refund of erroneous payment; claim for refund.  


Latest version.
  • Refund of erroneous payments of the sales tax herein levied by this article may be made to any taxpayer making such erroneous payment in the same manner and procedure and under the same limitations of time as provided for the administration of state sales tax as set forth in 68 O.S. § 227, and to accomplish the purpose of this section, the applicable provisions of said section 227 are hereby adopted by reference and made a part of this article.

(Code 1966, § 6-29; Code 1982, § 28-39; Ord. No. 1160, § 22, 4-25-1966)