Division 2's approach has the advantage of providing greater certainty and predictability to government agencies as to their own liability, which is the general purpose of all statutes of limitations
Tolling rules for criminal statutes of limitations
vary from state to state, but several common tolling provisions deserve mention.
The absence of such clauses, much to the surprise of the parties to such contracts, may lead to an arbitral ruling that statutes of limitations
do not apply to the parties' dispute.
The overarching aim of statutes of limitations
is to balance the needs of plaintiffs against those of defendants and of society.
To correct these inequities, TEI urges the adoption of statutes of limitations
that apply even-handedly to assessments and refunds.
Rosenberg, "Continuing Crimes" and Statutes of Limitations
, 25 Westlaw J.
The United States and some European countries have done away with the statutes of limitations
on some types of crimes.
Current limits on criminal prosecutions were established when DNA-testing techniques were in their infancy; now the law must catch up with the science, say legislators seeking to extend or banish statutes of limitations
so that police and prosecutors can still pursue cases when funds to process DNA evidence are allocated.
Hence, although it is possible to interpret the transition rule to permit netting when the statute of limitations is open for either the year of the overpayment or underpayment, the proposed regulations require that the statutes of limitations
for both the underpayments and overpayments be open in order to qualify for transitional relief.
In a Perfect World, certainly the perpetrator would pay for all subsequent therapy, but statutes of limitations
may preclude that from happening.
The court noted that the concept of equitable recoupment was first applied in Bull,(138) and its purpose "is to relieve parties from the unfair application of statutes of limitations
in certain circumstances.
Civil statutes of limitations
were not a part of English common law, but were creatures of the legislature.