California Code, Government Code - GOV § 91011

(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.