{"data":{"id":"us-ca/rtc-5097.03","jurisdiction":"us-ca","citation":"RTC § 5097.03","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"8f400f094d3dccb34ef0caa442c811ddc9544c5da600dd85062a9c70db7ea599","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5097.02","next":"us-ca/rtc-5097.2"},"notice":"GroundRules: Original legal text. Not legal advice."}