GroundRules
RTC § 5097.03
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]
- CHAPTER 5. Refunds [5096. - 5170.]
- ARTICLE 1. Refunds Generally [5096. - 5109.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON