BlackletterCalifornia law

Revenue and Taxation Code § 40188

ARTICLE 3. Violations

Current as of September 28, 2026Rev. & Tax. Code, § 40188Official source ↗

Added by Stats. 1986, Ch. 1361, Sec. 37.

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.