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California · Through 2026-09-13

RTC § 7154

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 1. SALES AND USE TAXES [6001. - 7176.]
  4. CHAPTER 10. Violations [7152. - 7157.]

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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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