California · Revenue and Taxation Code - RTC
RTC §5097.03: 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.
What this law says, in plain English
When a tax refund claim is filed, taxes on the undisputed portion of an assessment cannot be withheld or held.
Read the full statutory 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.
Verify at the official source: California legislative text
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