Section 19530 Of Article 1. Powers And Duties Of Franchise Tax Board From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 7. >> Article 1.

. The Franchise Tax Board shall preserve reports and tax returns for three years from the due dates thereof and thereafter until it orders them to be destroyed. Information returns and other documents filed pursuant to Article 4 (commencing with Section 18631) or Article 5 (commencing with Section 18661) of Chapter 2 shall be preserved until the Franchise Tax Board orders them to be destroyed.