California Revenue and Taxation Code ARTICLE 3 - Violations

• Section 40186.
  Any person who fails or refuses to file a return or report required to be made or who fails or refuses to furnish a supplemental...
• Section 40187.
  Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due...
• Section 40188.
  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...

Last modified: October 22, 2018