California Revenue and Taxation Code Section 109.6
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California Laws > Revenue and Taxation Code > California Revenue and Taxation Code Section 109.6
109.6. With the consent of the auditor and tax collector and
approval of the board of supervisors, data normally appearing on an
extended roll and abstract list may be retained in electronic
data-processing equipment and no physical document need be prepared.
Notwithstanding any other provisions of this code, where no
physical document of the extended roll and abstract list is prepared,
all entries required to be made on the extended roll and abstract
list shall be entered into the electronic data-processing records.
The data shall be so stored that it can be made readily available
to the public in an understandable form.
Last modified: February 22, 2013