If any individual files a motion or application under this chapter which has the effect of delaying the access of a Government authority to financial records pertaining to such individual, any applicable statute of limitations shall be deemed to be tolled for the period extending from the date such motion or application was filed until the date upon which the motion or application is decided.
Pub. L. 95–630, title XI, § 111992 Stat. 3709(, , .)
Statutory Notes and Related Subsidiaries
Effective Date
section 2101 of Pub. L. 95–630section 375b of this titleSection effective upon the expiration of 120 days after , see , set out as a note under .