{"data":{"id":"us-ca/rtc-19704","jurisdiction":"us-ca","citation":"RTC § 19704","heading":"","body":"Any action or prosecution under this chapter shall be instituted within six years after commission of the offense.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 9. Violations [19701. - 19722.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"15a907aba01a3ddd2139e4967774e9f66ec36296e7fffe696369de8630e49caf","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19703","next":"us-ca/rtc-19705"},"notice":"GroundRules: Original legal text. Not legal advice."}