What is the burden of proving equitable tolling to avoid a limitation bar?

The party seeking to invoke equitable tolling to avoid a limitations bar bears the burden of proving the applicability of the doctrine. In re Marriage of Zimmerman, 183 Cal.App.4th 900, 912 (Cal.App. 2 Dist. 2010); see also Cervantes v. City of San Diego, 5 F.3d 1273, 1275 (9th Cir. 1993) ("As with the limitations period itself, we borrow our rules for equitable tolling of the period from the forum state, California.").⁸

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