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Section 465 Of Article 2. Information From Taxpayer From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 3. >> Article 2.
465
. (a) Except as provided in subdivision (b), the assessor may
destroy any document when six years have elapsed since the lien date
for the tax year for which that document was obtained. Documents may
be destroyed immediately upon preservation in a medium that provides
access to the documents such as microfilm, microfiche, electronic
document imaging, or other media that captures a true image of the
document that may later be retrieved.
(b) Affidavits claiming an exemption, for the first time, pursuant to Sections 254.5, 257, and 277 may be destroyed by the assessor as follows:
(1) Six years after the lien date of the tax year for which the exemption was last granted.
(2) Upon preservation in a medium that provides access to the documents such as microfilm, microfiche, electronic document imaging, or other media that captures a true image of the document that may later be retrieved.
(b) Affidavits claiming an exemption, for the first time, pursuant to Sections 254.5, 257, and 277 may be destroyed by the assessor as follows:
(1) Six years after the lien date of the tax year for which the exemption was last granted.
(2) Upon preservation in a medium that provides access to the documents such as microfilm, microfiche, electronic document imaging, or other media that captures a true image of the document that may later be retrieved.
