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DEPT. OF REVENUE v. PUGET SOUND POWER & LIGHT

No. 50499-7.

103 Wn.2d 501 (1985)

694 P.2d 7

THE DEPARTMENT OF REVENUE, Appellant, v. PUGET SOUND POWER AND LIGHT COMPANY, Respondent.

The Supreme Court of Washington, En Banc.

January 11, 1985.

Attorney(s) appearing for the Case

Kenneth O. Eikenberry, Attorney General, and James R. Tuttle, Assistant, for appellant.

Perkins, Coie, Stone, Olsen & Williams, by John H. Binns, Jr., and Michael T. Reynvaan, for respondent.

UTTER, J.

The State Department of Revenue appeals a decision by the trial court denying the Department's claim to abandoned utility deposits held by Puget Sound Power and Light Company. Puget appeals the trial court's decision requiring it to deliver abandoned dividends to the Department. The trial court held that Puget was entitled to abandoned utility deposits because the statute of limitations had run against the owners and therefore against the Department as well...

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