§ 26908 Tax Roll Destruction Rules

Government Code·California

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Key Takeaways

•Old tax records can be thrown away after two years.
•But first, someone has to take a picture of them and keep that picture forever.
•The boss (board of supervisors) has to say it's okay before throwing them away.

Example

Imagine you have a bunch of old receipts from two years ago.

You can throw them away, but only if you take a picture of them first and keep that picture. Also, your parent has to say it's okay before you toss them.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 26908 Tax Roll Destruction Rules

Notwithstanding the provisions of Sections 4104.3 and 4104.5 of the Revenue and Taxation Code, the tax collector may, upon order of the board of supervisors, destroy such tax rolls two years after the last current item has been recorded thereon, provided that a photographic record of the tax roll has been made, one copy of which shall be permanently retained. (Amended by Stats. 1976, Ch. 156.)

Last verified: January 22, 2026

Key Terms

taxation code

References

Official text at leginfo.legislature.ca.gov
California Legislature. Government Code. Section 26908.

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Key Takeaways

Example

Key Terms

Related Statutes

References