BlackletterCalifornia law

Revenue and Taxation Code § 5097.03

ARTICLE 1. Refunds Generally

Current as of September 28, 2026Rev. & Tax. Code, § 5097.03Official source ↗

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.