California Statutes

§ 834. — 834. (Amended by Stats. 1998, Ch. 583, Sec. 3.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 1. DIVISION 1. PROPERTY TAXATION·Part 2. PART 2. ASSESSMENT·Ch. 4. CHAPTER 4. Assessment by State Board of Equalization Generally·Art. 5. ARTICLE 5. Property Statements
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.

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California § 834. (834. (Amended by Stats. 1998, Ch. 583, Sec. 3.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Amended by Stats. 1998, Ch. 583, Sec. 3. Effective January 1, 1999.
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