A. No action authorized by Section 3.08.350 of this Chapter may be instituted more than ninety (90) days after the last day prescribed for the payment of the excise tax without penalty. Failure to bring suit within the ninety (90) days shall constitute a waiver of any and all demands against the State on account of alleged overpayment of excise taxes.
B. No grounds of illegality of the excise tax shall be considered by the court other than those set forth in the protest filed at the time of the payment of the excise tax. (Ord. 60 Art. VII(L), 1976)