Claim prerequisite to action — Recovery limited to ground asserted.

No action shall be commenced or maintained under this chapter unless a claim for refund shall have been filed in compliance with the provisions of this chapter, and no recovery of taxes shall be allowed in any such action upon a ground not asserted in the claim for refund.

[1961 c 15 § 84.69.130. Prior: 1957 c 120 § 13.]