The complaint with respect to a claim or statement must be served in the manner specified in § 355.8 not later than the later of—
(a)6 years after the date on which such claim or statement is made; or
(b)3 years after the date on which facts material to the action are known or reasonably should have been known by the authority head, but in no event more than 10 years after the date on which the claim or statement was made.