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

California Statutes

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

California § 834.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 834. (834. (Amended by Stats. 1998, Ch. 583, Sec. 3.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 834. (2026).

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.

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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.

Legislative History

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

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California § 834., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/834..