GroundRules
RTC § 834
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 2. ASSESSMENT [201. - 1367.]
- CHAPTER 4. Assessment by State Board of Equalization Generally [721. - 868.]
- ARTICLE 5. Property Statements [826. - 834.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON