If the statute of limitations of another state applies to the assertion of a claim in this state, the other state’s relevant statutes and other rules of law governing tolling and accrual apply in computing the limitation period, but its statutes and other rules of law governing conflict of laws do not apply.
§ 25-3204.Rules applicable to computation of limitation period.
Article 32: Uniform Conflict of Laws Limitations Act · Last amended 2006 · Last verified July 22, 2026
In one sentenceThis section directs a Nebraska court, once it has chosen another state’s statute of limitations under section 25-3203, to borrow that state’s tolling and accrual rules as well, while disregarding that other state’s own conflict-of-laws rules.
Full Text of § 25-3204
Source
Laws 2006, LB 1115, § 4.
Plain-English Summary
Section 25-3204 fills in a detail that section 25-3203’s choice-of-law rule leaves open. Once another state’s statute of limitations applies to a claim asserted in Nebraska, that state’s other statutes and rules governing tolling and accrual — when the clock starts and what pauses it — apply too, so the borrowed limitation period works the way it would in its home state.
The section draws one clear line: the other state’s own statutes and rules of law governing conflict of laws do not apply. Nebraska applies the other state’s substantive tolling and accrual rules without also adopting that state’s method for deciding which state’s law governs in the first place, avoiding a circular reference back to a second state’s conflict-of-laws analysis.
Frequently Asked Questions
If another state’s statute of limitations applies, do that state’s tolling rules apply too?
Yes. Section 25-3204 borrows the other state’s statutes and rules of law governing tolling and accrual along with its limitation period.
Does the other state’s own conflict-of-laws rules come along as well?
No. The section specifically excludes the other state’s statutes and rules of law governing conflict of laws.
Why exclude the other state’s conflict-of-laws rules specifically?
To keep the analysis from looping into a second state’s choice-of-law rules once Nebraska has already chosen which state’s limitation period governs under section 25-3203.
What does “tolling” mean in this context?
Rules that pause or extend a limitation period under certain circumstances, such as a defendant’s absence from the state or a plaintiff’s legal disability.
Does this section change which state’s limitation period applies?
No. Section 25-3203 makes that choice; section 25-3204 only fills in how the chosen period is computed.
Source & verification. Section text and the amendment-history citation are
reproduced verbatim from the Nebraska Legislature, Revisor of Statutes, enacted by the
Nebraska Legislature. Last verified July 22, 2026. ·
Official source
Also known as: tolling accrual rules conflicts act nebraskacomputing limitation period another state lawconflict of laws borrowing statute nebraskarenvoi conflict of laws nebraska