{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5097.03","citation":"Rev. & Tax. Code, § 5097.03","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9"},{"name":"CHAPTER 5. Refunds [5096. - 5170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-5"},{"name":"ARTICLE 1. Refunds Generally [5096. - 5109.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-5/article-1"}],"history":"Added by Stats. 1976, Ch. 499.","effective":null,"html":"<p>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.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refunds-generally-5097-03","source":"California Legislative Information bulk export (pubinfo)"}