Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 19530 — Powers and Duties of Franchise Tax Board
Cal. Rev. & Tax. Code § 19530
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-06-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The Franchise Tax Board shall preserve reports and tax returns for three years from the due dates thereof and thereafter until it orders them to be destroyed. Information returns and other documents filed pursuant to Article 4 (commencing with Section 18631) or Article 5 (commencing with Section…
Citator
Cal. Rev. & Tax. Code § 19530 — Powers and Duties of Franchise Tax Board is in force in the current edition of the Code, and nothing recorded condemns it.
The Franchise Tax Board shall preserve reports and tax returns for three years from the due dates thereof and thereafter until it orders them to be destroyed. Information returns and other documents filed pursuant to Article 4 (commencing with Section 18631) or Article 5 (commencing with Section 18661) of Chapter 2 shall be preserved until the Franchise Tax Board orders them to be destroyed.