Lab. Code, § 90.6

(a) In the case of an investigation by the field enforcement unit, the date of a written notice by the Labor Commissioner to an employer, or other person or entity that may be liable under a provision of this code, that an investigation has commenced shall be deemed the date an action has commenced for purposes of any statute of limitations applicable to determining the period of time for which wages, penalties, damages, or other amounts may be assessed by the Labor Commissioner, which will then be tolled for a period of 12 months. After expiration of the 12-month period, the time under the applicable statute of limitations will resume running. The notice provided by the Labor Commissioner pursuant to this section shall identify the employer or other person or entity subject to investigation, the time period covered by the investigation, and a reference to this section that shall constitute notice of the potential claims under the identified investigation.

(b) Subdivision (a) shall apply to the following:

(1) Sections 558 and 1197.1.

(2) Unpaid minimum and overtime wages under Sections 510, 1194, and 1197.

(3) Any applicable wage order of the Industrial Welfare Commission.

(4) Any applicable local minimum wage or overtime law.

(5) Wages exceeding minimum wages subject to determination under Section 1195.5.

(6) Penalty wages for late payment under Section 203.

(7) Liquidated damages under Section 1194.2.

(8) Itemized wage statements under Section 226.

(9) Compensation for rest and recovery periods and nonproductive time for piece rate employees under Section 226.2.

(10) Meal, rest, and recovery periods under Section 226.7.

(11) Claims under Section 2810.3.

(12) Expense reimbursements under Section 2802.