Gongwer News Service
The Department of Treasury was not time barred from commencing a future enforcement action against The Walt Disney Company, a Court of Appeals panel ruled on a case that has been before the court two other times.
Walt Disney Company/Dine Brands Global Inc. v. Eubanks (Docket Nos. 360291,360293) was before the Court of Appeals on second remand after the Supreme Court kicked the case back to the Appeals panel earlier this year.
This time, Judge Christopher Yates, Judge Kristina Robinson Garrett and Judge Kathleen Feeney in a published, per curiam decision reversed the trial court and remanded for entry of summary disposition in favor of Treasury.
The case is a dispute of the Uniform Unclaimed Property Act with Disney and Dine Brands seeking to stop Treasurer Rachael Eubanks from requiring them to report and remit unclaimed accounts-payable checks issued to Michigan vendors and nonvendors, as well as unclaimed wages owed to Michigan residents.
At issue in the Tuesday decision is if Eubanks was barred by the stature of limitations from pursuing any enforcement actions.
The panel ruled she was not barred from pursuing actions as the 5- or 10-year timeline, depending on the situation, would have started running in 2021 when Treasury provided notices of examination determination.
"To sum up, we conclude that a distinct legal duty to deliver property to the Treasurer arises from the notice of examination determination," the ruling said.
"Therefore, for purposes of filing a postexamination enforcement action, the 5-year or 10-year (depending on the type of transaction) limitation period begins to run on the date of the issuance of the notice of examination determination."
The Department of Treasury was not time barred from commencing a future enforcement action against The Walt Disney Company, a Court of Appeals panel ruled on a case that has been before the court two other times.
Walt Disney Company/Dine Brands Global Inc. v. Eubanks (Docket Nos. 360291,360293) was before the Court of Appeals on second remand after the Supreme Court kicked the case back to the Appeals panel earlier this year.
This time, Judge Christopher Yates, Judge Kristina Robinson Garrett and Judge Kathleen Feeney in a published, per curiam decision reversed the trial court and remanded for entry of summary disposition in favor of Treasury.
The case is a dispute of the Uniform Unclaimed Property Act with Disney and Dine Brands seeking to stop Treasurer Rachael Eubanks from requiring them to report and remit unclaimed accounts-payable checks issued to Michigan vendors and nonvendors, as well as unclaimed wages owed to Michigan residents.
At issue in the Tuesday decision is if Eubanks was barred by the stature of limitations from pursuing any enforcement actions.
The panel ruled she was not barred from pursuing actions as the 5- or 10-year timeline, depending on the situation, would have started running in 2021 when Treasury provided notices of examination determination.
"To sum up, we conclude that a distinct legal duty to deliver property to the Treasurer arises from the notice of examination determination," the ruling said.
"Therefore, for purposes of filing a postexamination enforcement action, the 5-year or 10-year (depending on the type of transaction) limitation period begins to run on the date of the issuance of the notice of examination determination."
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