Illini Motor Co. v. Department of Revenue

PRESIDING JUSTICE GREEN

delivered the opinion of the court:

On December 21, 1982, defendant, Illinois Department of Revenue (Department), issued a final revised assessment finding plaintiff, Illini Motor Company (Motor), to owe the Department the sum of $229,043.33 for unpaid taxes due under the Use Tax Act (UTA) (Ill. Rev. Stat. 1977, ch. 120, par. 439.1 et seq.), the Retailers Occupation Tax Act (ROTA) (Ill. Rev. Stat. 1977, ch. 120, par. 440 et seq.), and the Municipal Retailers Occupation Tax Act (MROTA) (Ill. Rev. Stat. 1977, ch. 24, par. 8 — 11—1), together with interest and penalties…