BlackletterCalifornia law

Revenue and Taxation Code § 8406

CHAPTER 11. Violations

Current as of September 28, 2026Rev. & Tax. Code, § 8406Official source ↗

Added by Stats. 2000, Ch. 1053, Sec. 48. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.

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.