PUBLIC LAW 101-380 —AUG. 18, 1990 104 STAT. 505 (d) ASSESSMENT AND COLXBCTION OF TAX. —The provisions of subsections (a), (b), and (c) shall not apply to any controversy or other matter resulting from the assessment or collection of any tax, or to the review of any regulation promulgated under the Internal Revenue Code of 1986. (e) SAVINGS PROVISION.—Nothing in this title shall apply to any cause of action or right of recovery arising from any incident which occurred prior to the date of enactment of this title. Such claims shall be adjudicated pursuant to the law applicable on the date of the incident. (f) PERIOD OF LIMITATIONS. — (1) DAMAGES.— Except as provided in paragraphs (3) and (4), an action for damages under this Act shall be barred unless the action is brought within 3 years after— (A) the date on which the loss and the connection of the loss with the discharge in question are reasonably discoverable with the exercise of due care, or (B) in the case of natural resource damages under section 1002(b)(2)(A), the date of completion of the natural resources damage assessment under section 1006(c). (2) REMOVAL COSTS. — An action for recovery of removal costs referred to in section 1002(b)(1) must be commenced within 3 years after completion of the removal action. In any such action described in this subsection, the court shall enter a declaratory judgment on liability for removal costs or damages that will be binding on any subsequent action or actions to recover further removal costs or damages. Except as otherwise provided in this paragraph, an action may be commenced under this title for recovery of removal costs at any time after such costs have been incurred. (3) CONTRIBUTION. —No action for contribution for any removal costs or damages may be commenced more than 3 years after— (A) the date of judgment in any action under this Act for recovery of such costs or damages, or (B) the date of entry of a judicially approved settlement with respect to such costs or damages. (4) SUBROGATION. —No action based on rights subrogated pursuant to this Act by reason of payment of a claim may be commenced under this Act more than 3 years after the date of payment of such claim. (5) COMMENCEMENT.— The time limitations contained herein shall not begin to run— (A) against a minor until the earlier of the date when such minor reaches 18 years of age or the date on which a legal representative is duly appointed for such minor, or (B) against an incompetent person until the earlier of the date on which such incompetent's incompetency ends or the date on which a legal representative is duly appointed for such incompetent. SEC. 1018. RELATIONSHIP TO OTHER LAW. 33 USC 2718. (a) PRESERVATION OF STATE AUTHORITIES; SOLID WASTE DISPOSAL ACT.—Nothing in this Act or the Act of March 3, 1851 shall— (1) affect, or be construed or interpreted as preempting, the authority of any State or political subdivision thereof from
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