(c) A limitation of time prescribed in this chapter does not commence to run until the discovery of an offense described in this subdivision. This subdivision applies to an offense punishable by imprisonment in the state prison or imprisonment pursuant to subdivision (h) of Section 1170, a material element of which is fraud or breach of a fiduciary obligation, the commission of the crimes of theft or embezzlement upon an elder or dependent adult, or the basis of which is misconduct in office by a public officer, employee, or appointee, including, but not limited to, the following offenses:

1. (1) Grand theft of any type, forgery, falsification of public records, or acceptance of, or asking, receiving, or agreeing to receive, a bribe, by a public official or a public employee, including, but not limited to, a violation of Section 68, 86, or 93.
2. (2) A violation of Section 72, 118, 118a, 132, 134, or 186.10.
3. (3) A violation of Section 25540, of any type, or Section 25541 of the Corporations Code.
4. (4) A violation of Section 1090 or 27443 of the Government Code.
5. (5) Felony welfare fraud or Medi-Cal fraud in violation of Section 11483 or 14107 of the Welfare and Institutions Code.
6. (6) Felony insurance fraud in violation of Section 548 or 550 of this code or former Section 1871.1, or Section 1871.4, of the Insurance Code.
7. (7) A violation of Section 580, 581, 582, 583, or 584 of the Business and Professions Code.
8. (8) A violation of Section 22430 of the Business and Professions Code.
9. (9) A violation of Section 103800 of the Health and Safety Code.
10. (10) A violation of Section 529a.
11. (11) A violation of subdivision (d) or (e) of Section 368.

(f)

1. (1) Notwithstanding any other limitation of time described in this chapter, if subdivision (b) of Section 799 does not apply, a criminal complaint may be filed within one year of the date of a report to a California law enforcement agency by a person of any age alleging that the person, while under 18 years of age, was the victim of a crime described in Section 261, 286, 287, 288, 288.5, or 289, former Section 288a, or Section 289.5, as enacted by Chapter 293 of the Statutes of 1991 relating to penetration by an unknown object.

2. (2) This subdivision applies only if all of the following occur:

   1. (A) The limitation period specified in Section 800, 801, or 801.1, whichever is later, has expired.
   2. (B) The crime involved substantial sexual conduct, as described in subdivision (b) of Section 1203.066, excluding masturbation that is not mutual.
   3. (C) There is independent evidence that corroborates the victim’s allegation. If the victim was 21 years of age or older at the time of the report, the independent evidence shall clearly and convincingly corroborate the victim’s allegation.
3. (3) Evidence shall not be used to corroborate the victim’s allegation if that evidence would otherwise be inadmissible during trial. Independent evidence excludes the opinions of mental health professionals.

4. (4)

   1. (A) In a criminal investigation involving any of the crimes listed in paragraph (1) committed against a child, if the applicable limitations period has not expired, that period shall be tolled from the time a party initiates litigation challenging a grand jury subpoena until the end of the litigation, including any associated writ or appellate proceeding, or until the final disclosure of evidence to the investigating or prosecuting agency, if that disclosure is ordered pursuant to the subpoena after the litigation.
   2. (B) This subdivision does not affect the definition or applicability of any evidentiary privilege.
   3. (C) This subdivision shall not apply if a court finds that the grand jury subpoena was issued or caused to be issued in bad faith.

(g)

1. (1) Notwithstanding any other limitation of time described in this chapter, a criminal complaint may be filed within one year of the date on which the identity of the suspect is conclusively established by DNA testing, if both of the following conditions are met:

   1. (A) The crime is one that is described in subdivision (c) of Section 290.
   2. (B) The offense was committed before January 1, 2001, and biological evidence collected in connection with the offense is analyzed for DNA type no later than January 1, 2004, or the offense was committed on or after January 1, 2001, and biological evidence collected in connection with the offense is analyzed for DNA type no later than two years from the date of the offense.
2. (2) For purposes of this section, “DNA” means deoxyribonucleic acid.

(i)

1. (1) Notwithstanding any other limitation of time described in this chapter, a criminal complaint may be filed within one year of the date on which a hidden recording is discovered related to a violation of paragraph (2) or (3) of subdivision (j) of Section 647.
2. (2) Notwithstanding any other limitation of time described in this chapter, a criminal complaint may be filed within one year of the date on which it is discovered that, but not more than four years after, an image was intentionally distributed in violation of paragraph (4) of subdivision (j) of Section 647.

(j)

1. (1) Notwithstanding any other limitation of time described in this chapter, if a person flees the scene of an accident that caused death or permanent, serious injury, as defined in subdivision (d) of Section 20001 of the Vehicle Code, a criminal complaint brought pursuant to paragraph (2) of subdivision (b) of Section 20001 of the Vehicle Code may be filed within the applicable time period described in Section 801 or 802 or one year after the person is initially identified by law enforcement as a suspect in the commission of the offense, whichever is later, but in no case later than six years after the commission of the offense.
2. (2) If, after committing the crime described in paragraph (1), a person is out of the state for the purpose of evading prosecution, the statute of limitations may be tolled for up to three years during any time the person is out of the state.

(n)

1. (1) Notwithstanding any other limitation of time described in this chapter, a criminal complaint brought pursuant to a violation of Section 367g may be filed within one year of the discovery of the offense or within one year after the offense could have reasonably been discovered.
2. (2) This subdivision applies to crimes that were committed on or after January 1, 2021, and to crimes for which the statute of limitations that was in effect before January 1, 2021, has not run as of January 1, 2021.