10-55A-1 Compliance with procedures prerequisite to jurisdiction of courts. 10-55A-2 Time for filing claim for recovery. 10-55A-3 Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery. 10-55A-4 Tax recovery claim forms--Required information. 10-55A-5 Determination of overpayment by secretary. 10-55A-6 Credit of overpaid taxes against future taxes--Eligibility for refund. 10-55A-7 Payment of recovery refund. 10-55A-8 Interest on recovery credit or refund. 10-55A-9 Secretary defined. 10-55A-10 Notice of administrative or court proceeding. 10-55A-11 Repealed.