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Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

( Heading of Division 2 amended by Stats. 1968, Ch. 279. )

PART 13. CIGARETTE TAX [30001 - 30483]

( Part 13 added by Stats. 1959, Ch. 1040. )

CHAPTER 10. Violations [30471 - 30483]

( Chapter 10 added by Stats. 1959, Ch. 1040. )

30481.

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

(Amended by Stats. 2003, Ch. 890, Sec. 19. Effective January 1, 2004.)