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Tolling of statutes of limitations refers to the situation when running of statutes of limitations is suspended.
The U.S. Supreme Court has established a two-part test to determine whether a petitioner is entitled to equitable tolling of the statute of limitations. Generally, a litigant seeking equitable tolling of the statute of limitations bears the burden of establishing that:
a. S/he has been pursuing his rights diligently; and
b. some extraordinary circumstance stood in his way. [Pace v. DiGuglielmo, 544 U.S. 408, 418 (U.S. 2005)].