{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30481","citation":"Rev. & Tax. Code, § 30481","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 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 10. Violations [30471. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-10"}],"history":"Amended by Stats. 2003, Ch. 890, Sec. 19.   Effective January 1, 2004.","effective":"2004-01-01","html":"<p>Any prosecution for violation of any of the penal provisions of this part shall be instituted within six years after commission of the offense.</p>","text":"Any prosecution for violation of any of the penal provisions of this part shall be instituted within six years after commission of the offense.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-30481","source":"California Legislative Information bulk export (pubinfo)"}