{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55365","citation":"Rev. & Tax. Code, § 55365","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 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30"},{"name":"CHAPTER 7. Violations [55361. - 55365.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-7"}],"history":"Added by Stats. 1992, Ch. 407, Sec. 1.   Effective January 1, 1993.","effective":"1993-01-01","html":"<p>Any prosecution for violation of any provision of this part shall be instituted within three years after the commission of the offense.</p>","text":"Any prosecution for violation of any provision 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-55365","source":"California Legislative Information bulk export (pubinfo)"}