Payment of tax; right of reimbursement
Sec. 11. A person reporting and paying a tax levied under this
chapter is entitled to be reimbursed by the owner or owners
immediately upon such payment and shall deduct the amount of the
payment from anything due to the owners. A person paying and
deducting such tax is not subject to any suit or action for recovery by
any person, but the remedy of such person shall be exclusively by
claim or suit for refund under the terms of this chapter.
(Formerly: Acts 1947, c.278, s.11.) As amended by P.L.2-1988,
SEC.36; P.L.109-1988, SEC.14.
Last modified: May 28, 2006