COLLINS OIL CO. v. DEPT. OF REVENUE

No. 82-935.

119 Ill. App.3d 808 (1983)

457 N.E.2d 118

COLLINS OIL COMPANY, Plaintiff-Appellant, v. THE DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois — Second District.

Opinion filed November 22, 1983.


Attorney(s) appearing for the Case

G. William Richards, of Aurora, for appellant.

Neil F. Hartigan, Attorney General, of Springfield (Rosalyn B. Kaplan, Assistant Attorney General, of counsel), for appellee.


Judgment affirmed.

JUSTICE HOPF delivered the opinion of the court:

Plaintiff, Collins Oil Company, brought an action for administrative review of an Illinois Department of Revenue (the Department) final assessment that determined plaintiff's liability for unpaid taxes. In seeking review, plaintiff sought to have a lien imposed in lieu of posting a bond, as authorized by section 12 of the Retailers' Occupation Tax Act (hereinafter the Act) (Ill. Rev. Stat...

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