Tolling of statutes of limitation during military service
The period of a servicemember’s military service may not be included in computing any period limited by law, regulation, or order for the bringing of any action or proceeding in a court, or in any board, bureau, commission, department, or other agency of a State (or political subdivision of a State) or the United States by or against the servicemember or the servicemember’s heirs, executors, administrators, or assigns.
Redemption of real property
A period of military service may not be included in computing any period provided by law for the redemption of real property sold or forfeited to enforce an obligation, tax, or assessment.
Inapplicability to internal revenue laws
This section does not apply to any period of limitation prescribed by or under the internal revenue laws of the United States.
Oct. 17, 1940, ch. 888Pub. L. 108–189, § 1117 Stat. 2844(, title II, § 206, as added , , .)
Statutory Notes and Related Subsidiaries
Codification
Section was formerly classified to section 526 of the former Appendix to this title prior to editorial reclassification and renumbering as this section.
Prior Provisions
act Oct. 17, 1940, ch. 888Oct. 6, 1942, ch. 581, § 656 Stat. 771Pub. L. 102–12, § 9(7)105 Stat. 39Pub. L. 108–189section 3937 of this titleA prior section 206 of , art. II, as added , ; amended , , , related to maximum rate of interest, prior to the general amendment of this Act by . See .
Statutory Notes and Related Subsidiaries
Effective Date
section 3 of Pub. L. 108–189section 3901 of this titleSection applicable to any case not final before , see , set out as a note under .