Legal Opinion
Citibank, N.A. v. The Illinois Department of Revenue
Illinois Supreme Court
Decided November 30, 2017No. Docket 121634PublishedCited by 1 opinion
1Opinion of the CourtChief Justice Karmeier
¶ 1 In this appeal, we review the determination of the Department of Revenue (Department) on a claim filed by Citibank, N.A. (Citibank), for tax refunds pursuant to the provisions of section 6 of the Retailers' Occupation Tax Act (ROTA) ( 35 ILCS 120/6 (West 2012) ). Citibank sought refunds of ROTA taxes paid through affiliated retailers upon their sale of goods, transactions that were financed through Citibank, and that ultimately resulted in uncollectible debt, portions of which corresponded to the tax originally paid. The Department denied Citibank's claim. The circuit court of Cook County…
2Cases cited17 opinions
- In Re Estate of DierkesIllinois Supreme Court · 2000
- Kean v. Wal-Mart Stores, Inc.Illinois Supreme Court · 2009
- People Ex Rel. Birkett v. City of ChicagoIllinois Supreme Court · 2002
- Peoples Store of Roseland v. McKibbinIllinois Supreme Court · 1942
- Big Sky Excavating, Inc. v. Illinois Bell Telephone Co.Illinois Supreme Court · 2005
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3Cited by1 opinion
- Citibank, N.A. v. Illinois Department of RevenueIllinois Supreme Court · 2018