California Legal Codes and Statutes

§ 19704

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

Any action or prosecution under this chapter shall be instituted within six years after commission of the offense.

Cite this section

Cal. Rev. & Tax. Code § 19704 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-9-violations/section-19704

Other sections in Chapter 9 - Violations

§ 19701§ 19701.5§ 19702§ 19703§ 19704§ 19705§ 19706§ 19707§ 19708§ 19709…§ 19712§ 19713§ 19714§ 19715§ 19717§ 19718§ 19719§ 19720§ 19721§ 19722

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.