California § 834 - The board may destroy any documents containing information obtained from taxpayer
Full text of California Public Contract Code - PCC § 834 — The board may destroy any documents containing information obtained from taxpayer, with citation guidance and answers to common questions.
§ 834. The board may destroy any documents containing information obtained from taxpayer
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.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 834
What does Public Contract Code - PCC § 834 cover?
Section 834 ("The board may destroy any documents containing information obtained from taxpayer") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 834?
A common citation format is "Public Contract Code - PCC § 834" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 834 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.