(a) Patente.— Excepto según se provee en el inciso (a) de la sec. 651o de este título, ningún recurso para impedir la tasación o el cobro de cualquier patente impuesta por autorización de las secs. 651 a 652y de este título, será tramitado ante tribunal alguno.
(b) Obligación del cesionario o del fiduciario.— Ningún recurso será tramitado ante tribunal alguno para impedir la tasación o el cobro de—
(1) el monto de la obligación, en derecho o en equidad de un cesionario de propiedad de una persona con respecto patente impuesta por autorización de las secs. 651 a 652y de este título, o
(2) el monto de la obligación de un fiduciario bajo el inciso (b)(2) la sec. 652b de este título con respecto a dicha patente.
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