Legal Question in Tax Law in California

That depends on the type of tax filing.

If you are asking about sales and tax records maintained for the Board of Equalization, you are required to keep the records for four years (here is an explanation: http://www.boe.ca.gov/pdf/pub116.pdf).

If you are keeping business tax records and you have purchased an asset, you will need to maintain the records for that asset for the time of purchase, while the asset is in use, and three years after that (http://www.qbalance.com/Record_retention.htm).

Other than that, there are no specific California laws on retaining personal tax records, but the recommendation is at least 7 years.