BlackletterCalifornia law

Revenue and Taxation Code § 60708

CHAPTER 11. Violations

Current as of September 28, 2026Rev. & Tax. Code, § 60708Official source ↗

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

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.