{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7154","citation":"Rev. & Tax. Code, § 7154","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 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 10. Violations [7152. - 7157.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-10"}],"history":"Amended by Stats. 1992, Ch. 902, Sec. 8.   Effective September 25, 1992.   Operative January 1, 1993, by Sec. 9 of Ch. 902.","effective":"1992-09-25","html":"<p>Any prosecution for violation of any of the penal provisions of this part shall be instituted within five years after the 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 five years after the 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-7154","source":"California Legislative Information bulk export (pubinfo)"}