Revenue and Taxation Code section 46706

Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense.

Source: Section 46706, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=46706. (updated Aug. 1, 1991; accessed Sep. 1, 2025).

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Sep. 1, 2025

§ 46706's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_46706

Original Source: Section 46706, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=46706. (last accessed May 12, 2025).