{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40188","citation":"Rev. & Tax. Code, § 40188","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 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19"},{"name":"CHAPTER 7. Administration [40171. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-7"},{"name":"ARTICLE 3. Violations [40186. - 40188.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-7/article-3"}],"history":"Added by Stats. 1986, Ch. 1361, Sec. 37.","effective":null,"html":"<p>Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after commission of the offense or within two years after the violation is discovered, whichever is later.</p>","text":"Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after commission of the offense or within two years after the violation is discovered, whichever is later.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-40188","source":"California Legislative Information bulk export (pubinfo)"}