Section 834 Of Article 5. Property Statements From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 4. >> Article 5.
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.