93.1.24. A contestation filed in accordance with this chapter or Chapter IV or an appeal shall not prevent the recovery of the duties, interest and penalties that are the object of the contestation or appeal, subject to sections 12.0.2 and 12.0.3.
Payment of the amounts contested under this chapter is deemed made under protest.
1997, c. 85, s. 358; 2000, c. 36, s. 12; 2020, c. 122020, c. 12, s. 1051.