Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 5097.03 — Refunds Generally
Cal. Rev. & Tax. Code § 5097.03
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 5097.03 — Refunds Generally is in force in the current edition of the Code, and nothing recorded condemns it.
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.