1. No action authorized by subsection 2 of NRS 366.660 may be instituted more than 90 days after payment under protest has been made. Failure to bring suit within the 90 days shall constitute a waiver of any and all demands against the State on account of alleged overpayments.
2. No grounds of illegality shall be considered by the court other than those set forth in the protest filed at the time of such payment.