Rev. & Tax. Code, § 2928 · Article 1. General Provisions

Rev. & Tax. Code, § 2928

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Any original unsecured roll containing the information set forth in the delinquent roll or in an abstract list may be destroyed by the county officer in possession of the rolls if (a) the destruction, in all cases, has first been approved by order of the board of supervisors, (b) the delinquent roll or abstract list has first been certified as correct and complete by the county auditor, and (c) a certified, permanent record on a substitute media has been prepared in accordance with Section 26205 of the Government Code and the substitute media will be retained for at least five years from the date of the creation of the original document. The substitute media may also be destroyed following the expiration of the five-year retention period.

Notes and commentary — not statutory text

History

Amended by Stats. 1990, Ch. 126, Sec. 23. Effective June 11, 1990.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=2928.
Text hash: sha256 0ce6362e106baa11afc01e86d32d87dcbbad48f0ac30e2e538d599cb02a499f8
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

This section cites

Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.

Government Code

Gov. Code, § 26205Printed as Section 26205 of the Government Code

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 2928. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 2928.1Printed as Section 2928

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.