California Revenue and Taxation Code
§ 40188
RTC § 40188Div. 2 · Part 19 · Ch. 7 · Art. 3
Statute text
View on leginfo.ca.govAny prosecution for violation of any of the penal provisions of this part shall be instituted within three years after commission of the offense or within two years after the violation is discovered, whichever is later.
Legislative history
Added by Stats. 1986, Ch. 1361, Sec. 37.