After payment of any excise tax under protest duly verified, served on the Nevada Tax Commission, and setting forth the grounds of objection to the legality of the excise tax, the dealer paying the excise tax may bring an action against the State Treasurer in the District Court in and for Carson City for the recovery of the excise tax so paid under protest. (Ord. 148, 1996: Ord. 60 Art. VII(K), 1976)