Cal. Rev. & Tax. Code § 7154

Current through the 2023 Legislative Session.

Section 7154 - Statute of limitation

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.

Ca. Rev. and Tax. Code § 7154

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