10-55A-1. Compliance with procedures prerequisite to jurisdiction of courts.
A person seeking recovery of a tax imposed by chapter 10-44 shall follow the procedure established in this chapter. No court has jurisdiction of a suit to recover a tax imposed by chapter 10-44 unless the person seeking the recovery of the tax complies with the provisions of this chapter.
Source: SL 1982, ch 99, §1; SL 1984, ch 102, §15; SL 1986, ch 111, §36.