California Revenue and Taxation Code

§ 7154

RTC § 7154 Effective Sep 25, 1992Div. 2 · Part 1 · Ch. 10

Statute text

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

Legislative history

Amended by Stats. 1992, Ch. 902, Sec. 8. Effective September 25, 1992. Operative January 1, 1993, by Sec. 9 of Ch. 902.