{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19704","citation":"Rev. & Tax. Code, § 19704","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 9. Violations [19701. - 19722.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-9"}],"history":"Added by Stats. 1993, Ch. 31, Sec. 26.   Effective June 16, 1993.   Operative January 1, 1994, by Sec. 83 of Ch. 31.","effective":"1993-06-16","html":"<p>Any action or prosecution under this chapter shall be instituted within six years after commission of the offense.</p>","text":"Any action or prosecution under this chapter shall be instituted within six years after commission of the offense.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-19704","source":"California Legislative Information bulk export (pubinfo)"}