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  5. 715 N.E.2d 719 (1999)
 

CHICAGO SMSA L.P. v. DEPT. OF REVENUE

Nos. 1-98-3565, 1-99-1114.

715 N.E.2d 719 (1999)

306 Ill. App.3d 977

240 Ill.Dec. 32

CHICAGO SMSA LIMITED PARTNERSHIP, Cybertel Cellular Telephone Company, Illinois RSA 6 & 7, and Illinois SMSA Limited Partnership, Plaintiffs-Appellants, v. ILLINOIS DEPARTMENT OF REVENUE and Kenneth Zehnder, in his Official Capacity as Director of the Illinois Department of Revenue, Defendants-Appellees.

Appellate Court of Illinois, First District, Fourth Division.

Rehearing Denied August 26, 1999.

Attorney(s) appearing for the Case

Brian L. Wolfberg and Katrina S. McGuire, Schain, Firsel & Burney, Ltd., and Alex R. Seith, Morrill & Associates, Chicago, for Appellants.

James E. Ryan, Attorney General, Joel D. Bertocchi, Solicitor General, and John P. Schmidt, Assistant Attorney General, Chicago, for Appellees.

Justice WOLFSON delivered the opinion of the court:

The taxpayers in this case are cellular telephone service providers. They pose a 1.4 million dollar question: do the words "exclude from active regulatory oversight" in one statute have the same meaning as "not regulated" in another? If they do, the taxpayers do not have to pay the invested capital tax assessed by the Illinois Department of Revenue.

We conclude the phrases in the two statutes were not intended...

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