The state’s demand for payment at the end of an audit creates a new, independent legal obligation that is separate from the original duty to report and remit unclaimed property, the Michigan Court of Appeals ruled in Dine Brands Global, Inc. v. Eubanks, No. 360291 (Mich. Ct. App. Aug. 18, 2025). In reaching its decision, the court rejected the holder’s argument that the state’s demand for payment was time-barred under the statute of limitations.

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