Gov. Code, § 91011 · Chapter 11. Enforcement
Gov. Code, § 91011
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) A civil action alleging a violation in connection with a report or statement required by Chapter 4 (commencing with Section 84100) shall not be filed more than four years after an audit could begin as set forth in subdivision (c) of Section 90002, as that section existed on January 1, 2014, or more than one year after the Franchise Tax Board forwards its report to the commission, pursuant to Section 90004, of any audit conducted of the alleged violator, whichever period is less.
(b) A civil action alleging a violation of any provisions of this title, other than those described in subdivision (a), shall not be filed more than four years after the date the violation occurred.
Notes and commentary — not statutory text
History
Amended by Stats. 2024, Ch. 97, Sec. 6. (AB 2001) Effective January 1, 2025. Conditionally superseded; see amendment by Stats. 2025, Ch. 278. Note: This section was added on June 4, 1974, by initiative Prop. 9.
Another version listed by the Legislative Counsel
Conditionally operative pursuant to Sec. 78 of Stats. 2025, Ch. 278.
(a) A civil action alleging a violation in connection with a report required by Chapter 4 (commencing with Section 84100) shall not be filed more than four years after an audit could begin as set forth in subdivision (c) of Section 90002, as that section existed on January 1, 2014, or more than one year after the Franchise Tax Board forwards its report to the commission, pursuant to Section 90004, of any audit conducted of the alleged violator, whichever period is less.
(b) A civil action alleging a violation of any provisions of this title, other than those described in subdivision (a), shall not be filed more than four years after the date the violation occurred.
History (another version listed by the Legislative Counsel)
Amended by Stats. 2025, Ch. 278, Sec. 73. (AB 808) Effective January 1, 2026. Conditionally operative pursuant to Sec. 78 of Stats. 2025, Ch. 278. Note: This section was added on June 4, 1974, by initiative Prop. 9.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=91011.
- Text hash
- sha256 a485dd42dbcdc7181efd3a21be132152f282bdb65b526ba8c70df823480f6151
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
- the Legislative Counsel lists 2 versions of this section; the version shown is the one in force by its history, the other is under "Another version listed by the Legislative Counsel" (conditional)
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