Earlier editions: 2020-112018-112026-09
DIVISION 2. OTHER TAXES 6001-61050›PART 30. FEE COLLECTION PROCEDURES LAW 55001-55381›CHAPTER 7. Violations 55361-55365
§ 55365
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California
Any prosecution for violation of any provision of this part shall be instituted within three years after the commission of the offense.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
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