A person reporting and paying a tax levied under this chapter is entitled to be reimbursed by the owner or owners immediately upon payment of the tax and shall deduct the amount of the payment from anything due to the owners. A person paying and deducting the tax is not subject to any suit or action for recovery by any person, but the remedy of that person shall be exclusively by claim or suit for refund under the terms of this chapter.

As amended by P.L.2-1988, SEC.36; P.L.109-1988, SEC.14; P.L.128-2026, SEC.61.