California Revenue and Taxation Code Section 40188

CA Rev & Tax Code § 40188 (2017)  

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.

(Added by Stats. 1986, Ch. 1361, Sec. 37.)

Last modified: October 25, 2018