Revenue and Taxation Code section 19530

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.

Source: Section 19530, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=19530.­ (updated Jun. 16, 1993; accessed Jun. 16, 2025).

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Verified:
Jun. 16, 2025

§ 19530's source at ca​.gov