Meyer Steel Drum, Inc. v. Department of Revenue

Plaintiff, Meyer Steel Drum, Inc., appeals from entry of an administrative review order granting defendant Illinois Department of Revenue’s (the Department’s) motion to dismiss plaintiff’s complaint for failure to file a bond pursuant to section 12 of the Retailer’s Occupation Tax Act (Ill. Rev. Stat. 1985, ch. 120, par. 451) and from entry of a judgment of $42,088.37 against plaintiff. Plaintiff timely filed its complaint for administrative review in September 1984 and, in September 1985, the Department moved to dismiss for plaintiff’s failure to file the requisite bond. After arguments, the…