{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8406","citation":"Rev. & Tax. Code, § 8406","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 11. Violations [8401. - 8407.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-11"}],"history":"Added by Stats. 2000, Ch. 1053, Sec. 48.   Effective January 1, 2001.   Operative January 1, 2002, by Sec. 53 of Ch. 1053.","effective":"2001-01-01","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, 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 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-8406","source":"California Legislative Information bulk export (pubinfo)"}