Cal. Revenue and Taxation Code § 834
Cal. Revenue and Taxation Code § 834
California · California Revenue and Taxation Code · Status: effective · Effective 1999-01-01
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- Citation
- Cal. Revenue and Taxation Code § 834, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/917166
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Full text
The board may destroy any documents containing information obtained from taxpayers when six years have elapsed since the lien date for the taxes for which that information was obtained. Those documents may be destroyed when three years have elapsed since the lien date if the documents have been microfilmed, microfiched, imaged, or otherwise preserved on a medium that provides access to the documents.