(1) The expiration, after September 1, 1979, of any period of time specified by contract, statute, or court order, during which a claim for money or property can be made or during which an action or proceeding may be commenced or enforced to obtain payment of a claim for money or to recover property, does not prevent the money or property from being presumed abandoned or affect any duty to file a report or to pay or deliver abandoned property to the department as required by this chapter.
(2) Except as otherwise provided in this section, no action or proceeding may be commenced by the department with respect to any duty of a holder under this chapter more than six years after the duty arose.
(3) No action or proceeding may be commenced by the department with respect to any assessment under this chapter more than three years after the later of (a) the due date for payment of the assessment including any extension granted by the department or (b) thirty days after the final decision on any petition for review under RCW 63.29.193.
[ 2015 3rd sp.s. c 6 § 2106; 1983 c 179 § 29.]
NOTES:
Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
Application—2015 3rd sp.s. c 6 §§ 2101, 2102, 2106, 2108, and 2110: See note following RCW 63.29.190.