Revenue and Taxation Code section 40188

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.

Source: Section 40188, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=40188. (accessed May 12, 2025).

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Last Updated

May 12, 2025

§ 40188’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_40188

Original Source: Section 40188, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=40188. (last accessed May 12, 2025).