& Cas. Ins. Co., 2015 U.S. Dist. LEXIS 20190 (N.D. Cal. Feb. 19, 2015) the U.S. District Court for the Northern District of California examined equitable tolling of the one year statute of limitations under sections 2070 and 2071 of the California Insurance Code. Sections 2070 and 2071 require that fire insurance policies issued in California include the following language:Suit No suit or action on this policy for the recovery of any claim shall be sustainable in any court of law or equity unless all the requirements of this policy shall have been complied with, and unless commenced within 12 months next after inception of the loss. Plaintiffs owned three buildings in Eureka, California that were damaged by a fire in December 2006.