§ 150-753. Claim for refund for returns.

If any dealer shall have given to the director notice within the time provided in section 150-752, such dealer thereafter, at any time within two years after the payment of any original or additional tax assessed against him, may file with the director a claim under oath for refund, in such form as the director may prescribe, stating the grounds thereof. But no claim for refund shall be required or permitted to be filed with respect to a tax paid after protest has been filed with the director as provided in section 150-751 or after proceedings on appeal have been commenced as provided in this article until such protest or appeal has been finally determined.

(Code 1956, § 56-93)