ILLINI MOTOR CO. v. DEPARTMENT OF REVENUE

No. 4-84-0819.

139 Ill. App.3d 411 (1985)

488 N.E.2d 274

ILLINI MOTOR COMPANY et al., Appellants, v. THE DEPARTMENT OF REVENUE et al., Appellees.

Appellate Court of Illinois — Fourth District.

Rehearing denied January 28, 1986.


Attorney(s) appearing for the Case

Wayne R. Golomb, of Springfield, for appellants.

Neil F. Hartigan, Attorney General, of Springfield (Jill Wine-Banks, Solicitor General, and Eugene P. Schmittgens, Jr., and Kathryn A. Spalding, Assistant Attorneys General, of Chicago, of counsel), for appellees.


Judgment affirmed.

PRESIDING JUSTICE GREEN delivered the opinion of the court:

On December 21, 1982, defendant, Illinois Department of Revenue (Department), issued a final revised assessment finding plaintiff, Illini Motor Company (Motor), to owe the Department the sum of $229,043.33 for unpaid taxes due under the Use Tax Act (UTA) (Ill. Rev. Stat. 1977, ch. 120, par. 439.1 et seq.), the Retailers Occupation Tax Act (ROTA) (Ill. Rev. Stat. 1977, ch...

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