Nationwide General Insurance v. Shapo

Plaintiffs, foreign insurance companies, appeal the May 2001 order of the Sangamon County circuit court dismissing their consolidated complaints for administrative review, which plaintiffs filed after defendants, the Illinois Department of Insurance (Department), Nathaniel S. Shapo, Director of the Department (Director), and Robert Enoex, chief counsel of the Department, notified them the Director has no statutory authority to authorize refunds of privilege taxes plaintiffs paid. We affirm.

I. BACKGROUND

Plaintiffs are all insurance or surety companies incorporated under the laws of states…