BlackletterCalifornia law

Revenue and Taxation Code § 7154

CHAPTER 10. Violations

Current as of September 28, 2026Rev. & Tax. Code, § 7154Official source ↗

Amended by Stats. 1992, Ch. 902, Sec. 8. Effective September 25, 1992. Operative January 1, 1993, by Sec. 9 of Ch. 902.

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.