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.
Cal. Rev. & Tax. Code § 40188
Violations
Added by Stats. 1986, Ch. 1361, Sec. 37.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.