Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 4. Assessment by State Board of Equalization Generally

Article 5. Property Statements*

Section 834

834. Destruction of records. 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.

History.—Added by Stats. 1966, p. 669 (First Extra Session), in effect October 6, 1966. Stats. 1998, Ch. 583 (SB 1103), in effect January 1, 1999, substituted "six" for "seven" after "taxpayers when" and substituted "that" for "such" after "for which" in the first sentence, and added the second sentence.

* Article 5 heading was amended and renumbered by Stats. 1976, Ch. 877, p. 1994, in effect January 1, 1977.