Cottage Hill Operating Co. v. Department of Revenue

PRESIDING JUSTICE NASH

delivered the opinion of the court:

Defendant, Illinois Department of Revenue, appeals from a decision of the circuit court which denied the Department’s motion to dismiss the complaint for administrative review of plaintiff, Cottage Hill Operating Company (taxpayer), for failure to timely file its appeal bond. The Department also appeals from the decision of the circuit court reversing, in part, final administrative decisions of the Department which had imposed additional liability for use and RTA taxes upon taxpayer. The plaintiff-taxpayer has cross-appealed from the…