43-611. Protest of tax deemed claim for
refund


If, with or after the filing of a protest or an appeal with the department of
revenue, state board of tax appeals or the superior court, a taxpayer pays the tax
protested or appealed before the department, board or superior court acts upon the
protest or the appeal, such body shall treat the protest or the appeal as a claim for
refund or an appeal from the denial of a claim for refund filed under this article.