Cal. RTC § 834
This is the official text of Cal. RTC § 834, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory 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.
Status: in_force · Read it on the official government site
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