Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 1.: DIVISION 1. PROPERTY TAXATION/Part 9.: PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS/Ch. 5.: CHAPTER 5. Refunds/Art. 1.: ARTICLE 1. Refunds Generally/§ 5097.03.
California Statutes

§ 5097.03. — 5097.03. (Added by Stats. 1976, Ch. 499.)

California § 5097.03.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 9.PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS
Ch. 5.CHAPTER 5. Refunds
Art. 1.ARTICLE 1. Refunds Generally

This text of California § 5097.03. (5097.03. (Added by Stats. 1976, Ch. 499.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 5097.03. (2026).

Text

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.

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Legislative History

Added by Stats. 1976, Ch. 499.

Nearby Sections

5
§ 5097.
5097. (Amended by Stats. 2024, Ch. 922, Sec. 2.)
§ 5097.02.
5097.02. (Added by Stats. 1976, Ch. 499.)
§ 5097.03.
5097.03. (Added by Stats. 1976, Ch. 499.)
§ 5097.2.
5097.2. (Amended by Stats. 2019, Ch. 258, Sec. 6.)
§ 5097.3.
5097.3. (Added by Stats. 2016, Ch. 871, Sec. 4.)
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California § 5097.03., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/5097.03..