Judgment affirmed.
Mr. JUSTICE O'CONNOR delivered the opinion of the court:
Plaintiff, Lee Lumber & Building Material Corp., filed a complaint under the Administrative Review Act (Ill. Rev. Stat. 1973, ch. 110, par. 264 et seq.) to review a notice of tax liability issued by the Department of Revenue of the State of Illinois (Department). The tax liability is based on plaintiff's failure to make monthly estimated deposits required by section 3 of...
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