Illinois Cereal Mills, Inc. v. Department of Revenue

PRESIDING JUSTICE GREEN

delivered the opinion of the court:

On July 2,1979, defendant, Department of Revenue, State of Illinois, issued a final assessment against plaintiff, Illinois Cereal Mills, Inc., imposing liability against plaintiff in the total sum of $67,135.05 for taxes assessed under the Retailers’ Occupation Tax Act (ROTA) (Ill. Rev. Stat. 1979, ch. 120, par. 440 et seq.); the Use Tax Act (Ill. Rev. Stat. 1979, ch. 120, par. 439.1 et seq.); the Municipal Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 24, par. 8 — 11—1); and the Municipal Use Tax Act (Ill. Rev. Stat. 1979,…