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  5. 102 Ill.2d 210 (1984)
 

CONT. ILL. NATL. BANK v. LENCKOS

Nos. 58876, 58881 cons.

102 Ill.2d 210 (1984)

464 N.E.2d 1064

CONTINENTAL ILLINOIS NATIONAL BANK AND TRUST COMPANY OF CHICAGO et al., Appellants, v. DANIEL J. LENCKOS, Acting Director of Revenue, et al., Appellees.

Supreme Court of Illinois.

Opinion filed May 25, 1984.

Attorney(s) appearing for the Case

Edward C. Rustigan and Martin G. Rosenstein, of Chicago (Mayer, Brown & Platt, of counsel), for appellants.

Neil F. Hartigan, Attorney General, of Springfield (Fred H. Montgomery, Assistant Attorney General, of Chicago, of counsel), for appellees.

William D. Dexter, of Boulder, Colorado, for amicus curiae Multistate Tax Commission.

Appellate court affirmed in part and reversed in part; circuit court affirmed in part and reversed in part.

JUSTICE MORAN delivered the opinion of the court:

Plaintiffs, Continental Illinois National Bank and Trust Company of Chicago (the bank) and seven of its corporate subsidiaries, instituted this action pursuant to "An Act in relation to the payment and disposition of moneys received by officers and employees of the State of Illinois by virtue of their...

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