DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 7. Administration 41128-41176›ARTICLE 2.5. Violations 41143-41143.8

§ 41143.8

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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. 38.)

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California Revenue and Taxation Code

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