Taxpayer appealed an Administrative Law Judge’s (ALJ) decision upholding the Department’s denial of the taxpayer’s claim for refund of sales tax as the claim was filed after all of the limitation periods provided in Iowa Code section 423.47. After review, the Director affirmed the ALJ’s decision on the basis that the taxpayer’s claim was filed beyond all of the possible prescribed limitation periods stated in Iowa Code section 423.47 and the statute provides no authority to waive or grant exception to the stated limitation periods to allow for a refund.