Toll Law & Legal Definition


Toll is a term that is subject to different definitions. In one sense, it refers to a tax paid for some liberty or privilege, particularly for the privilege of passing over a bridge or on a highway, or for that of vending goods in a fair, market, etc.

In a legal sense, it refers to suspending or taking away the effect of something, such as a statute of limitations. For example, some state legislatures have enacted statutes specifically tolling the statute of limitations for victims of childhood sexual abuse. In addition, some states have allowed claims of repressed memories to toll the statute of limitations under a discovery rule or insanity provision.

Many, but not all, statutes of limitation may be subject to equitable "tolling". This "tolling" means that the clock on the limitation time period will not start to tick until the person discovers or reasonably should have discovered the fraud. Tolling (or not starting the clock) may be appropriate depending on the facts and circumstances in each case.