California Revenue and Taxation Code

§ 834

RTC § 834 Effective Jan 1, 1999Div. 1 · Part 2 · Ch. 4 · Art. 5

Statute 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.

Legislative history

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