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. (accessed Apr. 24, 2025).

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Last Updated

Apr. 24, 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 Apr. 24, 2025).