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Business Taxes Law Guide—Revision 2024

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees

Chapter 8. Violations

Section 46706


46706. Statute of limitations. 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.