Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 834 — Property Statements
Cal. Rev. & Tax. Code § 834
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1999-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 834 — Property Statements is in force in the current edition of the Code, and nothing recorded condemns it.
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.