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26 U.S.C. § 6531

Periods of limitation on criminal prosecutions

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Criminal Law
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26 U.S.C. § 6531, Periods of limitation on criminal prosecutions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464204
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No person shall be prosecuted, tried, or punished for any of the various offenses arising under the internal revenue laws unless the indictment is found or the information instituted within 3 years next after the commission of the offense, except that the period of limitation shall be 6 years—

Legislative history

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