Justice ZWICK delivered the opinion of the court:
The Department of Revenue (the Department) issued a Notice of Liability to plaintiff, Container Corporation of America, for use tax liability incurred between July 1990 and December 1992 under the Illinois Use Tax Act (35 ILCS 105/1-105-22 (West 1994)), assessed on plaintiff's purchases of chemical solvents. After paying its assessed liability into escrow, plaintiff challenged the Department's action under the State...
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