Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

General Law Provisions

Destruction of Tax Records

AN ACT RELATING TO THE DESTRUCTION OF TAX RECORDS

DEERING ACT 8484*

Deering Act 8484An act authorizing the State Board of Equalization to destroy by fire certain reports and other documents.

Section 1. Reports to be destroyed after four years. All reports for State taxation including copies of operative assessment rolls of the several cities, counties, and cities and counties, made to and filed with the State Board of Equalization under the provisions of an act entitled "An act to carry into effect the provisions of Section 14 of Article XIII of the Constitution of the State of California as said Constitution was amended November 8, 1910, providing for the separation of State from local taxation, and providing for the taxation of public service and other corporations, banks and insurance companies, for the benefit of the State, all relating to revenue and taxation," approved April 1, 1911, or under the provisions of any act amendatory of said act, shall be retained and kept on file by said board for a period of four years from the time of the receipt thereof, and after the elapse of said period may be destroyed by fire.

History.—Enacted by Stats. 1915, p. 64, in effect August 8, 1915.

* Deering acts cited are contained in Deering's "California General Laws." reports and other documents.