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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 7. Administration 40171-40216›ARTICLE 3. Violations 40186-40188

§ 40188

California Revenue and Taxation Code · 2026-10 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. 37.)

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California Revenue and Taxation Code

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