SNAPPY CAR RENTAL, CHICAGO, INC. v. DEP'T OF REVENUE

No. 4-86-0080.

146 Ill. App.3d 1028 (1986)

497 N.E.2d 840

SNAPPY CAR RENTAL, CHICAGO, INC., et al., Plaintiffs-Appellants, v. THE DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois — Fourth District.

Opinion filed September 3, 1986.


Attorney(s) appearing for the Case

David T. Lumerman, of Vassen, Vetter & Meives, P.C., of Belleville, for appellants.

Neil F. Hartigan, Attorney General, of Springfield (Roma Jones Stewart, Solicitor General, and Jill A. Deutsch, Assistant Attorney General, of Chicago, of counsel), for appellee.


Judgment affirmed.

JUSTICE GREEN delivered the opinion of the court:

This case concerns the operation of the Illinois Tax Delinquency Amnesty Act (Act), Public Act 83-1428 (1984 Ill. Laws 3012 et seq.), whereby the State provided a certain degree of amnesty to taxpayers who owed taxes to the State for any period ending prior to July 1, 1983. Subject to the exception which is in question in this case, the Act granted amnesty to taxpayers who, during...

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