IRWIN, Vice Chief Justice.
This case involves application for refund of taxes erroneously paid through a mistake of law based upon this court's decision that the statute levying such tax was unconstitutional. The taxes were paid without protest and taxpayers claim the refunds under 68 O.S. 1971, § 227.
In Phillips v. Oklahoma Tax Commission, Okl., 577 P.2d 1278 (1978), we declared 68 O.S. 1977 Supp., § 1402(a)
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