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 Dec. 29, 2025).

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Up to date

Verified:
Dec. 29, 2025

§ 5097.03's source at ca.gov

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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).