California Revenue and Taxation Code

§ 5097.03

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 5097.03Div. 1 · Part 9 · Ch. 5 · Art. 1

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.

Legislative history

Added by Stats. 1976, Ch. 499.