Bee Jay's Truck Stop, Inc. v. Department of Revenue

Mr. PRESIDING JUSTICE DOWNING

delivered the opinion of the court:

Plaintiff, Bee Jay’s Truck Stop, Inc., appeals from an order of the circuit court which dismissed plaintiff’s complaint for review of a final assessment issued by defendant, the Department of Revenue of the State of Illinois. Defendant, after a hearing, had assessed plaintiff’s tax liability for unpaid Illinois motor fuel tax in the amount of *757,414.33, plus interest. The circuit court granted defendant’s motion to dismiss plaintiff’s complaint for review because plaintiff failed to post a bond in the amount of the assessment or to…