California Legal Codes and Statutes

§ 5097.03

Added by Stats. 1976, Ch. 499.

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.

Cite this section

Cal. Rev. & Tax. Code § 5097.03 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-9-corrections-cancellations-and-refunds/chapter-5-refunds/article-1-refunds-generally/section-5097.03

Other sections in Article 1 - Refunds Generally

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

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