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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 10. Violations 7152-7157

§ 7154

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 five years after the commission of the offense, or within two years after the violation is discovered, whichever is later.

(Amended by Stats. 1992, Ch. 902, Sec. 8. Effective September 25, 1992. Operative January 1, 1993, by Sec. 9 of Ch. 902.)

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California Revenue and Taxation Code

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