Parke, Davis Company v. Cook

Wyatt, Justice.

The first question here for consideration is one of procedure. The petition is expressly brought under the Code, § 92-3310, which provides as follows: “No suit or proceedings shall be maintained in any court for the recovery of any tax alleged to have been erroneously or illegally assessed or collected, or of any penalty or interest claimed to have been excessive or in any manner wrongfully collected, until a claim for refund has been duly filed with the State Revenue Commission; no such suit or proceeding shall be begun before the expiration of three months from the date of…