Section 5708 - Statute of limitations(a) Two-year limitation.-- Except as otherwise provided in this part, a person subject to this part charged with any offense shall not be liable to be tried by court-martial or punished under section 5301 (relating to commanding officer's nonjudicial punishment) if the offense was committed more than two years before the receipt of sworn charges and specifications by an officer exercising court-martial jurisdiction over the command or before the imposition of nonjudicial punishment under section 5301.(b) Computation of period of limitation.--The following shall be excluded in computing the period of limitation prescribed in this section:(1) Periods in which the accused was absent without authority or fleeing from justice.(2) Periods in which the accused was absent from territory in which the Commonwealth has the authority to apprehend him, or in the custody of civil authorities or in the hands of the enemy.(3) When the United States is at war, periods during war and until two years after the termination of hostilities as proclaimed by the President or by a joint resolution of Congress, when the accused commits any offense:(i) involving fraud or attempted fraud against the United States, the Commonwealth or any agency thereof in any manner, whether by conspiracy or not;(ii) in connection with the acquisition, care, handling, custody, control or disposition of any real or personal property of the United States or the Commonwealth; or(iii) in connection with the negotiation, procurement, award, performance, payment, interim financing, cancellation or other termination or settlement of any contract, subcontract or purchase order which is connected with or related to the prosecution of the war or with any disposition of termination inventory by any war contractor or government agency.(c) Subsequent action not barred.-- If charges or specifications are dismissed before trial as defective or insufficient for any cause and the period prescribed by the applicable statute of limitations has expired or will expire within 180 days after the date of dismissal, trial and punishment under new charges and specifications are not barred by the statute of limitations if the new charges and specifications: (1) are received by an officer exercising summary court- martial jurisdiction over the command within 180 days after the dismissal of the charges or specifications; and(2) allege the same acts or omissions that were included in the dismissed charges or specifications.Added by P.L. 1506 2012 No. 192, § 2, eff. 10/24/2013.