Container Corp. of America v. Wagner

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 through 22 (West 1994)), assessed on plaintiff’s purchases of chemical solvents. After paying its assessed liability into escrow, plaintiff challenged the Department’s actian under the State Officers and Employees Money Disposition Act (30 ILCS 230/2a (West 1994)). Following the submission of stipulated facts, the circuit court affirmed the Department’s ruling on…