{"code":"RTC","codeName":"Revenue and Taxation Code","section":"38804","citation":"Rev. & Tax. Code, § 38804","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 18.5. TIMBER YIELD TAX [38101. - 38908.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5"},{"name":"CHAPTER 9. Violations and Res Judicata [38801. - 38805.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-9"}],"history":"Added by Stats. 1976, Ch. 176.","effective":null,"html":"<p>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.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-and-res-judicata-38804","source":"California Legislative Information bulk export (pubinfo)"}