Revenue and Taxation Code section 7154

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.

Source: Section 7154, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7154. (updated Sep. 25, 1992; accessed Sep. 8, 2025).

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Up to date

Verified:
Sep. 8, 2025

§ 7154's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_7154

Original Source: Section 7154, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7154. (last accessed May 12, 2025).