California Revenue and Taxation Code

§ 8406

RTC § 8406 Effective Jan 1, 2001Div. 2 · Part 2 · Ch. 11

Statute text

Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense, or within two years after the violation is discovered, whichever is later.

Legislative history

Added by Stats. 2000, Ch. 1053, Sec. 48. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.