42-1115. Payment under protest
The department shall account for amounts paid under protest until any of the following occurs:
1. A final judgment is rendered and the time for appeal expires.
2. The action begun by the taxpayer is dismissed.
3. Thirty days have elapsed after the order of the department became final and during which time the taxpayer did not begin an action.
4. The department and the taxpayer agree in writing that the amount should no longer be considered to have been paid under protest.
5. The taxpayer has taken no action with respect to the protested amount for a period of sixty days.