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Erroneous tax payments; claim to refund.

Oklahoma City Municipal Code § 52-31
in effect
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§ 52-31. - Erroneous tax payments; claim to refund. (a) Refund of erroneous payment of the tax levied by the provisions of 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 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 article. (Code 1970, § 14-15; Code 1980, § 52-28)
Source: City of Oklahoma City, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/ok/oklahoma_city/codes/code_of_ordinances?nodeId=OKMUCO2020_CH52TA_ARTIISATACO_S52-31ERTAPACLREFetched: 10/28/2026

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52-31 | Corpus