California Code
ARTICLE 1 - Refunds Generally
Section 5097.03.

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.

(Added by Stats. 1976, Ch. 499.)

Structure California Code

California Code

Revenue and Taxation Code - RTC

DIVISION 1 - PROPERTY TAXATION

PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS

CHAPTER 5 - Refunds

ARTICLE 1 - Refunds Generally

Section 5096.1.

Section 5096.3.

Section 5096.5.

Section 5096.7.

Section 5096.8.

Section 5097.02.

Section 5097.03.

Section 5097.2.

Section 5097.3.