Revenue and Taxation Code section 5097.03

When a claim for refund of taxes is filed, the amount of tax computed on the portion of the assessment not in dispute shall not be impounded.

Source: Section 5097.03, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5097.03. (updated Jan. 1, 1976; accessed Nov. 10, 2025).

5096
5096.1
5096.3
5096.5
5096.7
5096.8
5097
5097.02
5097.2
5097.03
5097.3
5099
5100
5101
5102
5103
5104
5105
5106
5107
5108
5109

Up to date

Verified:
Nov. 10, 2025

§ 5097.03's source at ca.gov

Stay Connected

Join thousands of people who receive monthly site updates.

Get Legal Help

The State Bar of California runs a service for finding an attorney in good standing. Initial consultations are usually free or discounted: Certified Lawyer Referral Services Directory

Committed to Public Service

We will always provide free access to the current law. In addition, we provide special support for non-profit, educational, and government users. Through social entrepreneurship, we’re lowering the cost of legal services and increasing citizen access.

Navigate

California:	Codes
Colorado:	C.R.S.
Florida:	Statutes
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

Location: https://california.public.law/codes/revenue_and_taxation_code_section_5097.03

Original Source: Section 5097.03, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5097.03. (last accessed May 12, 2025).