California Revenue and Taxation Code

§ 60708

RTC § 60708 Effective Sep 28, 1994Div. 2 · Part 31 · 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. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.