803.
(a)
Except as provided in this section, a limitation of time prescribed in this chapter is not tolled or extended for any reason.
(b)
No time during which prosecution of the same person for the same conduct is pending in a court of this state is a part of a limitation of time prescribed in this chapter.
(c)
A limitation of time prescribed in this chapter does not commence to run until discovery of an offense described in this subdivision. This subdivision applies to an offense punishable by imprisonment in the state prison, a material element of which is fraud or breach of a fiduciary obligation 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)
Grand theft of any type, forgery, falsification of public records, or acceptance of a bribe by a public official or a public employee.
(2)
A violation of Section 72, 118, 118a, 132, or 134.
(3)
A violation of Section 25540, of any type, or Section 25541 of the Corporations Code.
(4)
A violation of Section 1090 or 27443 of the Government Code.
(5)
Felony welfare fraud or Medi-Cal fraud in violation of Section 11483 or 14107 of the Welfare and Institutions Code.
(6)
Felony insurance fraud in violation of Section 548 of this code or Section 1871.1 of the Insurance Code.
(7)
A violation of Section 580, 581, 582, 583, or 584 of the Business and Professions Code.
(8)
A violation of Section 22430 of the Business and Professions Code.
(9)
A violation of Section 10690 of the Health and Safety Code.
(10)
A violation of Section 529a.
(d)
If the defendant is out of the state when or after the offense is committed, the prosecution may be commenced as provided in Section 804 within the limitations of time prescribed by this chapter, and no time up to a maximum of three years during which the defendant is not within the state shall be a part of those limitations.
(e)
A limitation of time prescribed in this chapter does not commence to run until the offense has been discovered, or could have reasonably been discovered, with regard to offenses under Division 7 (commencing with Section 13000) of the Water Code, under Chapter 6.5 (commencing with Section 25100) of, Chapter 6.7 (commencing with Section 25280) of, or Chapter 6.8 (commencing with Section 25300) of, Division 20 of, or Part 4 (commencing with Section 41500) of Division 26 of, the Health and Safety Code, or under Section 386.
(f)
Notwithstanding any other limitation of time described in this section, a criminal complaint may be filed within one year of the date of a report to a responsible adult or agency by a child under 18 years of age that the child is a victim of a crime described in Section 261, 286, 288, 288a, 288.5, 289, or 289.5.
For purposes of this subdivision, a “responsible adult” or “agency” means a person or agency required to report pursuant to Section 11166. This subdivision shall apply only if both of the following occur:
(1)
The limitation period specified in Section 800 or 801 has expired.
(2)
The defendant has committed at least one violation of Section 261, 286, 288, 288a, 288.5, 289, or 289.5 against the same victim within the limitation period specified for that crime in either Section 800 or 801.
(g)
Notwithstanding any other limitation of time described in this section, a criminal complaint may be filed within one year of the date of a report to a law enforcement agency by a person of any age alleging that he or she, while under the age of 18 years, was the victim of a crime described in Section 261, 286, 288, 288a, 288.5, 289, or 289.5. This subdivision shall apply only if both of the following occur:
(1)
The limitation period specified in Section 800 or 801 has expired.
(2)
The crime involved substantial sexual conduct, as described in subdivision (b) of Section 1203.066, excluding masturbation which is not mutual, and there is independent evidence that clearly and convincingly corroborates the victim’s allegation. No evidence may be used to corroborate the victim’s allegation which would otherwise be inadmissible during trial. Independent evidence shall not include the opinions of mental health professionals.