Procedure for recovery of taxes, penalties, or interest--Liability of purchaser for use tax unaffected

A taxpayer complying with this chapter, voluntarily or otherwise, may only seek a recovery of taxes, penalties, or interest by following the recovery procedures established pursuant to chapter 10-59 . However, no claim may be granted on the basis that the taxpayer lacked a physical presence in the state and complied with this chapter voluntarily while covered by the injunction provided in §