40-405. Action to enjoin collection of
assessment prohibited; action to recover assessment paid;
limitation
No action or proceeding shall be maintained in any court for the purpose of
restraining or delaying the collection or payment of a statement rendered in accordance
with the provisions of this article. A corporation against which a statement is rendered
shall pay the amount thereof, and after the payment may in the manner provided by this
article at any time within two years from the date of the payment, bring against the
state an action at law to recover the amount paid, with legal interest thereon from the
date of payment, upon the ground that the assessment was excessive, erroneous, unlawful
or invalid in whole or in part.
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