Norton Co. v. Department of Revenue

Appellant, Norton Company, a corporation, filed its claim for credit with the Department of Revenue of the State of Illinois for taxes paid under the provisions of the Retailers’ Occupation Tax Act which, it is claimed, were not due under the provisions of the act. From a decision of the Department adverse to appellant on the principal issues involved, a complaint was filed in the circuit court of Sangamon County seeking a review under the provisions of the Administrative Review Act. The court affirmed the decision of the Department and the appellant appeals to this court because the revenue…