In addition to any other tax administration and collection procedures authorized in this division, the director may bring an action in the courts of this or any other state or of the United States, in the name of the State of California, to administer the provisions of, and to collect the amount of any delinquent contributions or taxes, together with penalties and interest, due under this code. No such action shall be commenced later than: (a) Three years after the date on which any amount due on a return or report filed by an employing unit or on an assessment made by the director becomes delinquent. (b) Ten years after: (1) The date on which a judgment is last entered under Article 5 of this chapter. (2) The date on which a notice of state tax lien is last recorded or filed under Section 7171 of the Government Code.
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